The Superior Court of Justice (STJ) has taken a decisive step toward modernizing procedural communication in Brazil by submitting, for judgment under the repetitive appeals procedure, the controversy over the validity of service of process in civil actions via messaging apps or social networks. The decision, issued by the Special Court (Corte Especial), establishes Repetitive…
Expansion of the Decision-Making Power of Commercial Registry Boards Redefines Strategies for Protecting and Defending Business Names In recent months, disputes over business names have ceased to be a topic limited to the formal registration of corporate acts and have taken center stage in the legal strategy of companies. The expanded role of the…
Normative Instruction RFB No. 2299/2025, published today, aims to regulate aspects of the Income Tax reform already provided for by law, introducing technical and procedural adjustments without substantial changes beyond what was expected. Among the main provisions: the expansion of the exemption threshold for taxable income up to R$5,000.00 per month is confirmed, with…
Although it is one of the most well-known taxes, few people are aware of the important extrafiscal functions that the IPTU performs. Despite its primarily revenue-raising role, the Urban Property and Land Tax is an important tool for directly influencing the economy and taxpayer behavior. In this context, the concept of “Green IPTU” or “Ecological…
