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O caso discute se é válida a intimação da decisão de 1ª instância por meio eletrônico, ainda que a intimação do auto de infração

Projeto de Lei nº 10.638/2018: nova tentativa do Governo Federal de alterar a tributação de fundos de investimento

On August 17th, 2015, Ruling No. 1,580/2015 was published, containing amendments to Ruling No. 1,571/2015 concerning the "e-Financeira".

In the beginning of October, the Brazilian Federal Revenue Service issued Normative Instruction No. 1.658/16, which amended the list of tax havens introduced in 2010 by Normative Instruction No. 1.037/10.

On December 29, 2016, the Federal Revenue Secretariat ("RFB") enacted Normative Instructions ("IN") RFB nº 1,680 and 1,681, treating, respectively, of the identification of financial accounts...

On June 12, Declaratory Act No. 36/2024 was published, through which the President of the Senate considered as unwritten the provisions of the recent Provisional Measure (MP) No. 1.227/2024...

Felipe Omori afirma que o receio era que a jurisprudência anterior fosse mantida e isso gerasse uma série de inseguranças.

Com a previsão de fim do programa já em abril, congressistas questionam dados da Receita, e empresas beneficiadas avaliam possíveis contestações...

Federal Law 13,428 was enacted in March 30th 2017 ruling the reopening of the Brazilian Special Regime for Tax and Exchange Legalization ("RERCT"), taking into consideration the success of its first version, which represented an extra revenue for tax authorities in 2016 of over BRL 45 billion.

O Estado do Rio de Janeiro, por meio da Resolução SEFAZ nº 71/2017, revogou a Resolução SEFAZ nº 1.050/2016, a qual suspendia os processos de concessão, ampliação ou renovação...

The bonus is periodically earned and complements remuneration, meaning it is not an indemnification and thus triggers the levying of the social security contributions

Decision has binding effects for all judges and courts, but it may still be subject to motions for clarification by the taxpayers...

The Internal Revenue Service of the United States issued Notice 2014-21 stating that virtual currencies such as bitcoins will be treated as property.

O sócio de Direito Tributário, Victor Polizelli, concedeu entrevista ao jornal Valor Econômico nesta sexta-feira (28).

On May 13, 2025, the Brazilian Federal Revenue Service (IRS) published Normative Instruction no. 2,265/2025, which amends the Brazilian black and gray lists established by Normative Instruction no. 1,037/2010.

Os sócios Luís Flávio Neto e Victor Polizelli contribuem com um capítulo que aborda a tributação empresarial na ausência de tratados de dupla tributação...

On June 15, 2018, Rio de Janeiro State published Law No. 7,988/2018 ("Law 7988"), which provides for the procedures to be adopted by Rio de Janeiro State tax auditors ...