New Procedural Rules at the TST: Understand Resolution 224/2024 

The recent Resolution No. 224/2024 of the Superior Labor Court (TST), which came into effect on December 28, 2024, brings significant changes to the labor appeals system, especially in the processing of appeals. Among the main changes introduced by Resolution 224/2024, the possibility of filing an internal appeal for decisions […]

STJ will help the legal nature of stock option plans – Stocks Option Plans

The Superior Court of Justice expects to rule in 2024 on Topic No. 1,226, which affects Special Appeals 2,069,644 and 2,074,564, and seeks to define the legal nature of the “stock option plan”. The topic aims to clarify the legal nature of stock option plans for executives to purchase shares in companies […]

Central Bank of Brazil (BCB) raises limit for foreign exchange transactions

The Central Bank of Brazil (BCB) has increased the limits for foreign exchange transactions with immediate settlement by financial institutions, as well as brokerage firms and distributors of securities and securities, such as foreign exchange brokers and other non-banking institutions. In order to increase the limits for institutions to carry out foreign exchange transactions […]

Taxpayer obtains injunction to waive 5-year limit for tax credit offset

At the beginning of July 2024, the 2nd Federal Court of Jundiaí issued a preliminary decision that allowed a cosmetics manufacturing company to file a Declaration of Compensation (DCOMP) using credit after the five-year period from the final judgment of the court decision that generated it. The credit, calculated at its original value […]