Ana Luiza Martins

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Direito Tributário em Destaque | Especial Reforma Tributária – Créditos na Transição

Com a proximidade da implementação das primeiras mudanças da Reforma Tributária, aprovada pela Emenda Constitucional n.º 132/2023, um dos principais temas de interesse dos contribuintes envolve a transição em relação aos...more

6/26/2025 / Brazil , Business Taxes , New Legislation , State Taxes , Tax Credits , Tax Reform , Taxation

Superior Court of Justice Changes Understanding on Statute of Limitations for Offsetting Tax Credits Arising from Judicial...

The Second Panel of the Brazilian Superior Court of Justice (STJ) recently issued a significant decision regarding the time limit for the offset of tax credits recognized in final and unappealable judicial decisions. The...more

6/5/2025 / Appeals , Brazil , Judicial Authority , Statute of Limitations , Tax Credits , Taxation

Brazilian Tax Reform: Complementary Law No. 214/2025 Sanctioned

On January 16, 2025, Brazil’s president sanctioned Complementary Law No. 214/2025 (CL 214), stemming from the approval of Complementary Bill of Law No. 68/2024 (PLP 68), which establishes the Tax and Contribution on Goods and...more

1/24/2025 / Brazil , Corporate Taxes , Income Taxes , Legislative Agendas , New Legislation , Regulatory Requirements , Tax Credits , Tax Liability , Tax Planning , Tax Reform

STF's Relevant Tax Decisions of the Week

Last week, the Brazilian Supreme Court (STF) issued decisions on two relevant tax issues: (i) the effective reduction in percentage of the amounts reimbursed to exporters under the Special Regime for the Reintegration of Tax...more

10/14/2024 / Brazil , Exporters , Exports , Income Taxes , Tax Credits , Tax Evasion , Tax Planning

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