On October 17, the Federal Supreme Court (“STF“) deemed constitutional the tax on financial transactions (“IOF“) imposed on loans of financial resources made between legal entities and legal entities and individuals. The IOF is a […]

Bill 412/2022 was approved by the Federal Senate’s Environment Committee on October, 4. Responsible for regulating the Brazilian Emissions Reduction Market, the main objective of the Bill is to “encourage the reduction of greenhouse gas […]

At the beginning of September, the Plenary of the Federal Supreme Court (“STF”) unanimously decided, within the scope of Direct Action of Unconstitutionality (ADI) 3,865, that productivity and social function are cumulative requirements to argue […]

On August 31, 2023, Bill of Law nº. 2.384/2023 was approved by the Federal Senate and sent to the President of the Republic for his sanction. The CARF Bill, as it came to be known, […]

Law n.º 14.620/2023, published on July 14, promoted changes in Decree-Law n.º 3.365/1941, which regulates expropriation for public utility in Brazil. One of the changes is the requirement for legislative authorization, in article 2, paragraph […]

In July, Decree No. 11.615/2023 was published and came into force, introducing new regulations to Law No. 10.826/2003 (“Disarmament Statute”), significantly changing the rules on the use and trade of firearms, as well as their […]

Law 14.611/2023, sanctioned in July, amended the Brazilian Consolidation of Labor Laws and made it compulsory for women and men to have equal pay and compensation criteria for work of equal value or same position. […]

Law No. 14.620/2023, enacted this month, changed several Brazilian acts, including the Code of Civil Procedure (“CPC”), modified to admit any type of electronic signature provided for by law in electronic enforceable instruments, being waived, […]

The Provisional Measure (“PM“) nº 1,152/2022 was published on December 28, 2022, which changed the rules on transfer pricing in Brazil, adopting standards more in line with the guidelines indicated by the Organization for Economic […]

The Third Panel of the Brazilian Superior Court of Justice (“STJ”), in a recent decision, admitted the attachment of acquisition rights derived from a promissory purchase and sale agreement in favor of the promissory seller […]