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Intellectual Property 16/01/2026

Changes in the Dispute Over Business Names and the New Role of the Commercial Registry Board

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…
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Tax 12/01/2026

Brazilian Federal Revenue Instruction No. 2299/2025: Technical Adjustments to Income Tax Reform

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…
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calculadora e reais brasileiros na mesa com cédulas e moedas junto de uma caneta prata

Tax 07/01/2026

Green Property Tax (IPTU Verde): Tax Incentives for a Sustainable Future

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…
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Casa no primeiro plano com placas solares em seu telhado ao fundo uma cidade iluminada por um sol bem brilhoso

Administrative and Public Law 05/01/2026

Resisted Claim at the Center of the Debate: REsp 2.209.304/MG and the Urgent Need to Rebalance Access to Justice in Consumer Relations

The sumission of REsp 2.209.304/MG to the repetitive appeals procedure reignited a long-overdue debate on the limits of access to justice in consumer relations. This is not about preventing consumers from litigating, nor shielding suppliers. The real issue is the growing disconnect between consumer and supplier even before a conflict arises. In practice, the “resisted…
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Ernesto Borges Advogados
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