STF decides that PIS and COFINS are not levied on interest and monetary correction on tax refunds
The Federal Supreme Court (STF) unanimously decided that there is no general repercussion on the issue of the levying of PIS and COFINS on monetary correction and interest, represented by the Selic rate, in the repetition of tax debt (return of tax paid unduly or in excess). The Court held that the matter in question […]
Judgment settlement: amount recognized by the debtor can be demanded immediately
The 4th Panel of the Superior Court of Justice (STJ) ruled that the amount expressly recognized by the debtor during the liquidation of a judgment is considered a net part of the debt (i.e. it is determined precisely, without the need for additional calculations or adjustments) and can be collected even if the remaining balance […]
State of São Paulo launches agreement program for early payment of court-ordered debts
The São Paulo State Attorney General’s Office (PGE/SP) has published PGE Notice 01/2024, which launches a new agreement program for the early payment of state court-ordered debts (payments due after a court decision). The program, which begins in August 2024, is conditional on a 40% discount on the value of the existing claim, not including […]
Impacts of the rejection of the Incident of Disregard of Legal Personality
The 3rd Panel of the Superior Court of Justice (STJ) recently ruled, in REsp 2.123.732/MT (2023/0357456-6), that the decision on a request for disregard of the legal personality (IDPJ) in an enforcement proceeding generates preclusion, preventing a new request from being made with the same justification. The disregard of legal personality allows the private assets […]
Qualified fine: STF to define applicable limits in August
What is a qualified fine? The qualified fine is a penalty resulting from tax evasion, fraud or collusion, levied on the total or difference of unpaid, uncollected, undeclared or inaccurately declared tax, the purpose of which is to curb the practice of illicit conduct by the taxpayer. The main reasons for its application Taxevasion: action […]
“Declara Agro”: Federal Revenue Service begins operation focusing on rural producers’ aircraft
After the Brazilian Federal Revenue Service notified rural producers to regularize lease and partnership contracts that were not in compliance with the legislation, the “Declara agro” operation is now extending its inspection to taxpayers who, between 2020 and 2022, improperly deducted aircraft expenses in the Rural Producer’s Digital Cash Book (LCDPR). The deduction of these […]
We were recognized by ITR World Tax 2025
We are delighted to announce that our firm has once again been recognized in the ITR World TAX ranking, in the Tax Controversy category. ITR is a highly respected international guide for the legal market and ranks law firms and lawyers for excellence in their tax practice. The 2025 edition included more than 155 jurisdictions […]
Appeal deposits: are companies under judicial reorganization exempt from paying them?
Are companies in judicial reorganization exempt from paying the appeal deposit? Brazil is going through a period of great increase in judicial recoveries which, according to a study by Serasa Experian, grew by 71%, totaling 1,014 in the first half of 2024 compared to the same period last year. Micro and small companies were the […]
STJ allows seizure of parking space only if auction is restricted to condominium owners
The 4th Panel of the STJ ruled that it is possible to seize a parking space, as long as the auction is limited to the condominium owners. The decision was made in Special Appeal No. 2.095.402/SC (2023/0321657-1). Justice Antonio Carlos Ferreira, Rapporteur of the case, analyzed the prohibition laid down in paragraph 1 of article […]
STJ authorizes seizure of family assets to pay retirement debts
In a recent ruling (REsp 2.082.860 – RS), the 3rd Panel of the Superior Court of Justice (STJ) decided that the exception to the unseizability of family property also applies to debts incurred for the renovation of the property itself, demonstrating the adaptability of the law to the circumstances of each case. In the case […]
