The Second Panel of the Superior Court of Justice (STJ)¹ ruled on Special Appeal No. 2.133.516/PR, discussing the inclusion of ICMS-DIFAL² in the calculation bases […]

The Office of the Attorney General of the National Treasury (PGFN)¹, through Legal Opinion SEI No. 1.199/2025, clarifying Notice No. 25/2024, has significantly expanded the […]

The Brazilian Supreme Federal Court (STF)¹ will resume judgment, between May 16 and 23, on the constitutionality of imposing isolated penalties exceeding 20% for breaching […]

The Brazilian Federal Revenue Office (RFB) has published Normative Instruction No. 2,264, dated April 30, 2025, implementing comprehensive updates to RFB Normative Instruction No. 2,121/2022, […]

In a recent ruling, the 4th Federal Civil Court of Brazil’s Federal District has granted an injunction ensuring the continuation of tax incentives under PERSE* […]

The First Section of Brazil’s Superior Court of Justice (STJ), under Justice Marco Aurélio Bellizze’s reporting, ruled on Special Appeals No. 1,976,608 and 1,995,220, both […]

On April 7, 2025, the Brazilian National Treasury Attorney’s Office (PGFN)¹ published Ordinance No. 721/2025, regulating one of the modalities under the Comprehensive Transaction Program […]

In late 2024, the Brazilian Federal Revenue Service published Normative Instruction no. 2,237/2024, which unifies the Federal Tax and Contribution Debits and Credits Statement (DCTF) […]

The Administrative Council of Tax Appeals (Carf) unanimously decided to exclude from the calculation base of the Corporate Income Tax (IRPJ) and the Social Contribution […]