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…
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…
Historically, basic sanitation has always been one of Brazil’s greatest structural challenges. Lack of treated water, absence of sewage collection, and polluted urban rivers are still part of the daily reality for millions of Brazilians. However, something has changed in recent years due to a NEW REGULATORY FRAMEWORK, which encouraged the entry of major private…
