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Neste informativo, listamos os principais julgamentos de repercussão tributária concluídos pelo Supremo Tribunal Federal – STF e pelo Superior Tribunal de Justiça - STJ, entre os dias 14 e 18...

Brazil's Supplementary Law No. 236/2026 introduces sweeping reforms to the Brazilian Tax Code, establishing new caps on tax penalties, expanding taxpayer safeguards during audits and collection proceedings, and incorporating alternative dispute resolution mechanisms including arbitration and mediation. The legislation mandates state and local governments to align their tax procedures with these new national standards within two years or face automatic application of federal provisions.

One of the main doubtful matters in Brazilian tax law is the levy of Service Tax (ISS) on export of services.

Law no. 12,844/2013 was published on July 19, 2013, altering the way the term of summons served by email starts counting, by including letter b to article 23, item III, of Decree no. 70.235/72.

In April 2023, through ADC 49, the Brazilian Supreme Federal Court declared as unconstitutional the imposition of the Tax on the Circulation of Goods and Services (ICMS)...

O Tribunal de Justiça de Santa Catarina acatou todos os argumentos do empresário para absolvê-lo da acusação de sonegação fiscal.

Brazil's thriving economy and dynamic market make it an appealing destination for investors and businesses seeking to expand their operation.

Sou advogado tributário americano. Me formei na academia militar do exército americano em West Point, Nova Iorque.

Dentre as notícias de Direito Tributário, estão decisões sobre cobrança retroativa de ICMS, regime especial contra devedores contumazes e julgamento sobre inclusão do DIFAL de ICMS na base de PIS/Cofins...

Em 11 de março de 2016, foi publicado no Diário Oficial do Estado do Rio de Janeiro o Decreto n.º 45.598, disciplinando o pagamento e a cobrança da TUT.

The Federal Revenue Service has published two new public notices for adhesion-based settlements, in which benefits may be granted without the need for individual negotiations with the tax authorities.

Havia grande expectativa de que essa norma viesse a esclarecer todas as dúvidas sobre o assunto, sobretudo em razão das inúmeras contribuições feitas no âmbito da Consulta Pública que a antecedeu.

A obrigação já é exigível, com prazo de entrega inicial até 20 de julho de 2024, que, excepcionalmente, deverá prestar informações relativas a janeiro a junho de 2024

The Superior Court of Justice has taken up the decision of Special Appeal #1.221.170/PR, which deals with the definition of inputs for the purposes of Social Integration Program Tax (Programa de Integração Social), or PIS, ...

On October 27, 2025, Complementary Law No. 225/2025 was published in the Official Gazette of the State of Rio de Janeiro , establishing the special installment payment program (the "Program")...

On May 16, 2024, the Brazilian Internal Revenue Service and the Office of Attorney-General of the National Treasury jointly published the Public Notice of Transaction for Adhesion ...

O Superior Tribunal de Justiça (STJ) promoveu na última quarta-feira, dia 26, o julgamento de importantes temas tributários com relevantes efeitos para os contribuintes.