15Jan 2026
TJSC Rejects the Application of the PRICE Table in a Real Estate Contract
In a recent decision (03/2024), the 2nd Civil Chamber of the TJSC ruled that the Price Table cannot be applied in contract...
15Jan 2026
Tips Are Not Included in the SIMPLES NACIONAL Tax Base – IRPJ, CSLL, PIS, and COFINS
The STJ has consolidated case law establishing that tips are not included in the SIMPLES Nacional tax base for purposes of...
15Jan 2026
Medical Clinics May Qualify for Tax Equalization with Hospitals
The opportunity for medical clinics to reduce Corporate Income Tax (IRPJ) and the Social Contribution on Net Profit (CSLL). A legal thesis that has been...
14Jan 2026
Capital Gains Exemption on the Sale of a Residential Property for the Acquisition of Another Off-Plan Property
Capital gains are exempt on the sale of a residential property when used to acquire or amortize another off-plan property...