By Mariana Brambilla Bertasso and Gabriela Marugal Munhoz Rodrigues Technical Note No. 005, dated November 19, 2025, published by the Executive Secretariat of the Managing […]
By Luísa Fernandes Pereira and Gabriela Marungal Munhoz Rodrigues The Consumption Tax Reform, established by Constitutional Amendment No. 132/2023 and regulated by Complementary Law
By Rafael Pilch de Matos and Luiza França Pecis Bill No. 243/2025, introduced on November 18, 2025, proposes replacing, as of January 1, 2027,
By Nicolle Francine Bigochinski Lima and Guilherme Santil Felix da Silva The proposed Taxpayer Protection Code (PLP 125/2022), recently approved by
By Gabriel Taison Campanholo Bill No. 892/2025 aims to establish the Special Sustainability Program for the Chemical Industry (PRESIQ) and introduce changes
By André Morrone Proença and Nataly Rebeca de Oliveira Ceschim On November 12, 2025, the Superior Court of Justice (STJ) concluded its judgment of Theme
By Nicolle Francine Bigochinski Lima and Yasmin Taborda Agostinhaki On October 29, the Plenary of the Brazilian House of Representatives approved Bill No. 458/2021, which
By Raphael Scheffer Lima and Jéssica Heinzen The Tax Reform introduced by Constitutional Amendment No. 132/2023 and regulated by Complementary Law
By Vinícius Encinas Paz and Nicole Bigochinsk Published on October 21, 2025, and entering into force immediately, Normative Fiscal Procedure
By José Marcello Gurgel The unanimous ruling of the First Panel of the Superior Court of Justice (STJ) in Theme
By Jean Carlo da Silva and Viviane de Carvalho Lima The Brazilian Federal Revenue Service (“RFB”) has introduced a significant
By Eduardo Cramer Ono Reflecting on the destination of assets after death is, at times, a delicate task. However, succession
