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.…
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…
In a trial of significant repercussion for systematizing the Over-Indebtedness Act, the Third Panel of the Superior Court of Justice stated an opinion that precisely frames the performance of creditors in conciliation hearings provided for in Article 104-A of the Consumer Protection Code. In Special Appeal No. 2.191.259/RS, filed by a Financial Institution, the Court…
The holding of COP30 in Belém, State of Pará, in 2025 represents a turning point for Brazil and the business industry when it comes to cementing the ESG agenda as a strategic development vector. The choice of the Amazon as the host of the world’s leading climate conference is not by chance, on the contrary,…
