The impacts of Tax Reform on the real estate sector

Our partner, André de Ataide, gave an interview to the Mídia Oficial portal to comment on the main impacts of the Tax Reform on the real estate sector, focusing on the new rules brought by Complementary Law No. 214/2025.

TST recognizes caregiver's default due to nine-minute delay in virtual hearing: the importance of punctuality in judicial proceedings

The Superior Labor Court (TST) upheld a decision recognizing the default of an elderly caregiver due to a nine-minute delay in entering a virtual evidentiary hearing, resulting in the application of a fictitious confession in favor of the opposing party. The decision reinforces that punctuality is essential in virtual hearings, as per article 844 of the Consolidation of Labor Laws (CLT), which provides for default in the event of the claimant's absence. Although case law has relaxed minimum delays in some cases, the TST strictly followed the law, emphasizing the importance of strict adherence to timetables. The recommendation for workers and lawyers is to arrive at hearings at least 15 minutes early to avoid setbacks and procedural losses.

Possibility of Extrajudicial Compulsory Adjudication

By Vitor Antony Ferrari, Ivan Kubala and Nicoly Crepaldi Minchuerri* In order to ensure greater legal security for the purchase, sale and registration of real estate, the legislator chose to adopt a legal mechanism that allows the registration of real estate even if it is not accompanied by all the required documentation: compulsory adjudication. It is common for […]

STJ excludes ICMS-ST from the PIS and COFINS calculation bases

In November, the Supreme Federal Court (STF) heard ADIs 7,066, 7,070, and 7,078, which discussed the correct timing for states to collect ICMS-Difal. The issue was well-known among taxpayers, many of whom appealed to the courts to avoid collection of the tax […]

MTE Ordinance brings new rules and requires attention to detail

By Rafael Mello and Israel Cruz The Ministry of Labor and Employment (MTE) published Ordinance 3,784 MTE, effective January 2, 2024, introducing significant changes to labor legislation. This ordinance revises and updates Ordinance 671 MTP of 2021, covering important aspects of labor inspection. One of the main changes […]

São Paulo approves Tax Transaction for debts registered in active debt

Law No. 17,843/2023 was published, creating the “Acordo Paulista” program in the State of São Paulo, designed to promote better conditions for resolving disputes related to the collection of tax and non-tax debts owed by the Public Treasury in the State of São Paulo. The new […]

Bill approved on taxation of investments abroad

At the end of November, the Federal Senate approved Bill (“PL”) No. 4,173/23, which promoted and established relevant changes in the rules for taxing income earned by individuals in financial investments and controlled entities abroad, as well as in relation to investments held via trusts abroad, and in the taxation of funds […]