The requirement that rural producers begin using the CNPJ as their exclusive tax identification number represents one of the most significant structural changes introduced by Brazil’s Tax Reform. Beginning in 2026, a transition period will allow the CPF and CNPJ to coexist. However, 2027 marks the start of full implementation, making the CNPJ mandatory for…
1. In your submission, it was stated that the technology was lost. Is it technically correct to say that by not paying a maintenance fee in another country, the invention disappears or becomes useless? First, it is important to understand how international patent protection works, as this is where the problem with polylaminin…
The recent unanimous decision by the 3rd Panel of the Superior Court of Justice (STJ) in REsp 2,196,073 marks a significant development in the relationship between the Tax Authority and debtor companies by authorizing the Office of the Attorney General of the National Treasury (PGFN) to petition for a taxpayer’s bankruptcy when tax enforcement proceedings…
The major innovation introduced by the new law is the License by Adhesion and Commitment (LAC), which directly impacts low‑ and medium‑impact activities in the agribusiness sector. The licensing process becomes faster, but its legal validity depends entirely (100%) on the accuracy of the information provided by the rural producer. If there is a technical…
