ITBI immunity applies to real estate paid into capital
Brazil's Supreme Court set Theme 1,348 and recognized ITBI immunity when real estate is contributed to a company's capital, even…
Security interests in judicial recovery: STJ rulings
Three STJ rulings address mortgages, tax clearance certificates and cash freezes in judicial recovery. Silence does not cancel a mortgage,…
Rental invoices become mandatory in December 2026
From December 1, 2026, leases and other paid uses of real estate require the NFS-e, and property sales require the…
Public health procurement: what Ensceis changes
Law 15.471/2026 created Ensceis and changed public health procurement. It allows bidding waivers in specific cases, price preference and local…
Habitual debtor bill reaches Rio's Legislature on a fast track
Bill 8,085/2026 proposes criteria, a defense procedure and measures for habitual debtors in Rio de Janeiro. It is moving fast…
Critical minerals: new law creates national policy and council
Law 15,506/2026 created the national policy for critical and strategic minerals and a council tied to the Presidency. Companies gain…
Split payment and invoices: what Technical Act 2/2026 changes
Joint Technical Act RFB/CGIBS no. 2/2026 approves IBS and CBS specifications for electronic tax documents. It creates an event linking…
Simples Nacional, IBS and CBS: new CGSN rules take effect
CGSN Resolutions 190, 191 and 194 adapt Simples Nacional to the tax reform. The text covers what changed, who is…
Rural income garnishment: STJ allows partial seizure
The STJ's Third Panel allowed partial garnishment of lease income from small rural properties, while the land itself stays protected.…