It is not possible to cumulate isolated and ex-officio fines, decides STJ

The 2nd Panel of the Superior Court of Justice (STJ), in a unanimous decision, established an important precedent by determining that the cumulation of isolated fines with ex-officio fines is not admissible.Justice Sérgio Kukina’s vote, which was based on precedents from the STJ itself, was decisive in resolving the case (REsp nº 1708819/RS). The appeal […]

IPTU exemption 2024: guidelines and criteria

The possibility of applying for exemption from IPTU – Urban Property Tax – is now available for 2024. The process and deadlines may vary depending on the municipality, which means that those interested need to find out about the legislation in the place where they live. In order to benefit from the 2024 IPTU exemption, […]

Bank deposits of legal entities can be seized, STJ decides

In a recent decision, the 3rd Panel of the Superior Court of Justice (STJ) reaffirmed the understanding that bank deposits in the name of legal entities, which operate for business purposes, are not protected by the impeniability provided for in Article 833, X, of the Code of Civil Procedure. Thus, the STJ reinforced that, in […]

Tax reform: 14 changes that could impact your business

The Tax Reform has been approved and is now entering a new stage to get the proposed changes off the ground. But do you know what will actually change with the Tax Reform? In this material, we have separated 14 relevant points. Among the main modernizations proposed is the creation of the Value Added Tax […]

Tax reform 2023: context and main pillars

After the Tax Reform was enacted, the Chamber of Deputies and the Senate entered into new stages to implement the proposed changes. To make it easier to understand, we’ve prepared content with the main details that companies should know at this point. Check it out! Background to the Tax Reform The Reform has two main […]

Income tax deductions could encourage remote work

Income tax deductions could encourage remote working. Faced with the need to use teleworking during the pandemic, many companies have become concerned about the expenses borne by employees, such as electricity, internet and any costs incurred for working from home. Despite the fact that the Consolidation of Labor Laws (CLT) expressly states that expenses, even […]

The new Legal Framework for Guarantees is here to stimulate credit

Law 14.711/2023, the Legal Framework for Guarantees, was recently sanctioned by the Presidency of the Republic. This legislation improves loan rules and establishes a new system for the use of assets pledged as collateral. Among the main measures introduced by the new Legal Framework for Guarantees, it is important to highlight the following: The possibility […]