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
On May 13, 2025, the Brazilian Federal Revenue Service (IRS) published Normative Instruction no. 2,265/2025, which amends the Brazilian black and gray lists established by Normative Instruction no. 1,037/2010....more
I – ADDITIONAL CSLL -
Following the House of Representatives’ approval just one day before, the Brazilian Federal Senate approved, on December 18, 2024, Bill of Law No. 3,817/2024 (the “bill”), which introduces an...more
On October 3, 2024, Provisional Measure (PM) No. 1,262/2024 was enacted, introducing an addition to the Social Contribution on Net Income (the “Additional CSLL”), in order to adapt to the Organisation for Economic...more