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Consumer 26/05/2025

TURBULENCE IN THE BRAZILIAN AIRLINE INDUSTRY

Air transport plays an essential role in the economic and social development of any country, as it connects people, boosts tourism, promotes business and facilitates access to countless opportunities. However, this sector is immersed in a reality marked by extremely high operating costs, volatile profit margins and frequent external fluctuations, such as exchange rate variations,…
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A TURBULÊNCIA NO SETOR AÉREO BRASILEIRO

Tax 23/05/2025

Tax Transaction in the State of Mato Grosso: Opportunity for the business community and Advances in best practices in fiscal governance

According to a recent report by the Attorney General’s Office of the State of Mato Grosso, in just three months since the enactment of complementary law No. 802/2024, which regulates the settlement of disputes over state public credits registered as active debt, the state has already collected more than 11 million Reais. Mato Grosso’s legislation,…
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Transação Tributária no Estado do Mato Grosso

Tax 23/05/2025

Where can the money collected from IPVA go, and what is the division between states and municipalities?

According to Article 155, III of the Constitution of the Federative Republic of Brazil, the IPVA is a tax levied by the states and the Federal District on the ownership of motor vehicles. Paid annually, the tax is calculated on the value of the model and year of the vehicle, according to the FIPE table.…
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dinheiro arrecadado com o IPVA

Tax 22/05/2025

RURAL PRODUCER IN TAX REFORM: Option to be or not a taxpayer of IBS and CBS

Tax Reform on Consumption Constitutional Amendment No. 132/2023 + Ancillary Law No. 214/2025 Rural Producer – Individual or Legal Entity – and Integrated Rural Producer   What does Integrated Rural Producer mean? Paragraph 1 of Article 164 of Ancillary Law 214/2025 defines an integrated rural producer as: […] the agroforestry producer, whether an individual or…
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Produtor rural e reforma tributária
Ernesto Borges Advogados
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