Recently, the legislative power amended the wording of Article 174 of the National Tax Code (CTN), which deals with the prescription period for the collection
The Brazilian Supreme Federal Court, on April 3, upheld the breaking of res judicata in tax matters. This is because six out of the eleven
On December 29, 2023, the President of the Republic sanctioned Law No. 14,789/2023, created based on the final text of Provisional Measure No. 1,185/2023. The
In place in the Brazilian legal system since 2004, the modulation of the effects of precedents is a technique primarily employed by higher courts to
On December 29, 2023, the RFB Normative Ruling No. 2,168 was published, regulating the Self-Regulation Incentive Program for taxes in Brazil, initially outlined in Law
The Brazilian Federal Supreme Court began the trial of Direct Action for the Declaration of Unconstitutionality (ADI) No. 7,276, which concerns the constitutionality of provisions
On August 14, 2023, the Federal Supreme Court (STF) issued a unanimous decision that directly affects criminal liability for tax-related crimes regarding the payment of
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