Diego Miguita

Mayer Brown

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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

Low-Carbon Hydrogen Development Program Sanctioned and Published

The Brazilian Federal Government has enacted and published Law No. 14.990/2024, which establishes the Low-Carbon Hydrogen Development Program (PHBC), in line with similar international policies such as the US Inflation...more

10/4/2024 / Brazil , Clean Energy , Energy Projects , Energy Sector , Energy Tax Incentives , Greenhouse Gas Emissions , Hydrogen Power , Tax Credits

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