Publications - Ernesto Borges Advogados

Administrative and Public Law 20/02/2026

Triple Appellate Filing Fee and the Curative Mechanism under Article 1,007, §4 of the Brazilian Code of Civil Procedure

The regime governing appellate filing fees (“preparo recursal”) under the 2015 Code of Civil Procedure (CPC) sought to move away from the formalism that, in the prior system, turned curable defects into automatic desertion. Within this context lies Article 1,007, §4, which allows the appellant—once served with notice due to lack of proof of payment…

Energy 06/02/2026

TJDFT Rejects Extension of Compensatory Pension to Widow Due to the Strictly Personal Nature of the Benefit

A judge of the 3rd Civil Court of Taguatinga/DF (TJDFT) dismissed a lawsuit seeking the reinstatement of a monthly pension paid by an electric power concessionaire after the death of the original beneficiary. The court concluded that the payment had a strictly compensatory and strictly personal (intuitu personae) nature and was therefore non-transferable to heirs.…

Tax 03/02/2026

Tax regularization determines access to the Simples Nacional tax regime in 2026.

Tax and registration compliance is an essential step for microenterprises (ME) and small businesses (EPP) that intend to opt into Brazil’s Simples Nacional regime in 2026, especially because the enrollment deadline ends on January 31. State Departments of Finance have reinforced this warning precisely because many companies leave it to the last minute and end…

Regularização fiscal define acesso ao Simples Nacional em 2026

Administrative and Public Law 22/01/2026

STJ Takes Up the Theme of Service of Process via WhatsApp: The Future of Procedural Communication and a Trial Expected in 2026

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…