STF Declares Unconstitutional IPTU Rule Applied to Properties Larger Than 400 m² in Chapecó
By André Ferronato Girelli and Thaís Dechandt Property owners in Chapecó have been directly affected by a recent decision of […]
marins bertoldi
Relevance of the Federal Question: What Changes with the Enactment of Regulatory Law No. 15,484/2026?
This week, Law No. 15,484/2026 was enacted without vetoes, regulating the relevance of the federal matter under non-constitutional law, established
Shareholders’ Agreement: Why Business Families Shouldn’t Wait for Conflict to Take Action
Article inspired by the conversation between Silvia Pedrosa, Head of IBGC Families, and Maurício Ribeiro Maciel, Partner at Marins Bertoldi
Rural Credit Is Changing. And CMN Resolution No. 5,314/26 Is Just the Beginning.
By Rafaela Aiex Parra Over the past few weeks, CMN Resolution No. 5,314/2026 has become the focal point of discussions
Corporate Governance in Agribusiness: How Best Practices Strengthen Family-Owned Businesses
Agribusiness is one of the main pillars of the Brazilian economy, accounting for a significant share of the country’s Gross
Registration with the Tax Incentives Compensation Fund: New EFD ICMS/IPI Reporting Field Requires Taxpayer Attention Starting in 2027
By Jéssica Heinzen and Raphael Scheffer Lima The Brazilian Tax Reform has established a transition schedule for replacing the ICMS
M&A in the Construction Industry
By Caio Cesar Corso Quincozes and Peter Bonnevialle Odebrecht M&A transactions in the construction industry present unique challenges. Long project
STJ Bars PIS/Cofins Credits on the Resale of Fuels Subject to the Monophase Tax Regime (Repetitive Theme No. 1,339)
By Janini Denipoti and Nicolle Sprea Dondalski The First Section of the Superior Court of Justice (STJ) concluded, on June
Tax Reform and Cooperatives: From Legislative Silence to a Restrictive Regime
The cooperative act, historically governed by Law No. 5,764/1971 and the result of extensive case law development, came to be
STF concludes new judgment in Theme 914, but controversy over CIDE-Royalties remains open
By Matheus André Ribeiro and Laura Rendak Dalberto The Federal Supreme Court concluded, in a virtual session ended on 04/28/2026, the judgment
Intercooperation in practice: why is it still underutilized in Brazil?
During ExpoLondrina, one of the themes that inevitably arises in conversations among agribusiness leaders is growth. Scale, market access, operational
The new parameter for tax compliance management in Brazil: ABNT NBR 17301
By Mariana Brambilla Bertasso and Raphael Scheffer Lima The publication of “ABNT NBR 17301 – Tax compliance management systems: Requirements
