The São Paulo Court of Justice recognizes the illegality of charging ITBI on a value unilaterally determined in a capital contribution transaction.
The Court of Justice of the State of São Paulo, in a preliminary ruling in a writ of mandamus filed by a holding company, recognized the illegality of the ITBI charge on an excess amount that had been unilaterally determined by the municipality in a capital increase transaction. The municipality had demanded payment of the tax […]
ACREDITA EXPORTAÇÃO: new incentive for exporting SMEs
Published on July 29, 2025, Complementary Law No. 216/2025 creates the Acredita Exportação Program to encourage exports by micro and small businesses under the Simples Nacional tax regime. The law ensures greater competitiveness for companies under the Simples Nacional tax regime, granting tax credits and easier access to customs regimes.
Tax integration and business registration: impacts of the new CNPJ tax classification requirement
Starting July 27, business owners will be required to choose their tax regime when registering for a CNPJ (National Register of Legal Entities), according to Technical Note No. 181/2025 published by COCAD. The measure promises to simplify processes and unify registrations, but it requires careful attention and strategic planning from the very beginning. Understand the impacts of the new rule and how to ensure legal certainty and tax efficiency when establishing your business.
New rates according to Technologies
Decree 12,549/25, published on July 11, regulates the IPI within the scope of the Mover Program and establishes new criteria for vehicle taxation, with a focus on sustainability, safety and energy efficiency.
New Changes to Income Tax, IOF and Compensations
The federal government introduced important changes to the tax regime for investments, financial transactions, and tax compensation through Provisional Measure No. 1,303/2025 and Decree No. 12,499/2025, published in an extra edition of the Official Gazette of the Union on June 11. The new rules directly affect individuals and legal entities, especially in areas such as […]
Speed, equity and effectiveness in corporate arbitration
Corporate arbitration lasts approximately 15 months—much less than the years required in the Judiciary—because the parties, under art. 21 of Law 9.307/1996, define deadlines and evidence and do not face successive appeals. The law also allows for judgment by equity, authorized in the arbitration clause, which enables flexible solutions. The award is unappealable, except for specific nullities, and its judicial execution requires only a petition with the award; thus, arbitration offers speed, adaptation and legal certainty.
CVM publishes new Resolution that simplifies the debenture issuance process
On March 6, 2025, the Brazilian Securities and Exchange Commission (CVM) published CVM Resolution 226, which implements regulatory adjustments to simplify debenture issuance, incorporating changes to the Legal Framework for Guarantees (Law 14,711/2023). Key innovations include the elimination of the requirement to register the deed of issuance with the commercial registry, the definition of new procedures for the disclosure of corporate acts, and the CVM's monitoring of debenture spin-offs. Furthermore, deadlines were standardized and rules for fiduciary agents and public offerings conducted through crowdfunding platforms were updated. This measure aims to reduce costs and bureaucracy, promoting the growth of corporate credit in the capital markets.
New Opportunity for Negotiating Union Debts – Transaction – PGDAU Notice No. 6/2024
On November 1, the National Treasury Attorney General's Office (PGFN) published Notice PGDAU No. 6/2024, which opens a new opportunity for taxpayers to regularize debts registered in the Federal Government's Active Debt. This notice allows the negotiation of debts under special conditions, facilitating payment and granting reductions of up to 100% of fines, interest and charges, reaching up to 70% of the total amount of debts, which can still be paid in up to 145 installments, depending on the situation.
Tax Reform: Analysis, Perspectives and Possible Impacts for Chinese Companies.
On June 14, Mazzucco&Mello Sociedade de Advogados, in partnership with the China Council for the Promotion of International Trade in Brazil and the Brazilian Association of Chinese Enterprises, held an event on tax reform, addressing the technical aspects of the current proposals and their economic, legal and political challenges. In order to provide […]
Companies fear undue charges from Difal 2022
On January 5, 2022, Complementary Law (LC) No. 190/2022 came into effect, regulating the collection of the ICMS tax rate differential (Difal) on interstate transactions and services destined for non-taxpayer end consumers. Our partner, a tax lawyer, will discuss the impacts of this LC and answer all your questions.