Publications

The Unconstitutionality of the ICMS/SP Tax Substitution and the Advantage of Energy Derivatives

30/08/2021 In 2009, the state of São Paulo published Decree 54.177/2009 which established a tax substitution regime...

The Federal Revenue Service understands that ICMS should be excluded from the calculation of PIS/COFINS credits

In its opinion, the Brazilian Federal Revenue Service (RFB) stated that ICMS should be excluded from...

The possibility of replacing the IGP-M as an adjustment index in Lease Agreements

By: Vitor Antony Ferrari and Ivan Kubala* The application of the IGP-M (general price index – market) has...

Privatization of the Post Office

08/20/2021 By Antonio Carlos Mazzucco and Fabiana Porta Recently, the Chamber of Deputies approved the Bill of...

Joint Normative Instruction 01/2021 and the investigation of administrative infractions due to conduct and activities that are harmful to the environment

By Leonardo Neri In April 2021, the Joint Normative Instruction was published in the Official Gazette of the Union...

Environmental, Social and Governance (ESG) practices for companies

By: Leonardo Neri ESG comes from the English term environmental, social, and governance, and corresponds to environmental, social, and governance practices...

A week of highlights in the voting of tax agendas

The month of August began with a flurry of activity in the tax field, with the voting on important matters in the Plenary sessions of...

National Solid Waste Policy: shared responsibility and reverse logistics

By: Leonardo Neri With the intention of protecting the environment and public health, it was established in...

CVM includes inspection fee in PagTesouro

By: André Jerusalmy. The CVM (Brazilian Securities and Exchange Commission) has made available the possibility of paying inspection fees through the "PagTesouro" system...

Covaxin Case and Administrative Probity

By: Leonardo Neri The Federal Constitution provides that the direct and indirect public administration of any of the Powers...