A Natureza Não Salarial dos Prêmios Pagos a Empregados
The adoption of Artificial Intelligence in medicine is no longer just a technological decision and...
Lei nº 15.378/2026 institui o Estatuto dos Direitos do Paciente e redefine parâmetros da relação assistencial no Brasil
The adoption of Artificial Intelligence in medicine is no longer just a technological decision and...
Reforma tributária: o novo modelo de não cumulatividade é ruptura ou simplificação?
In a recent decision (03/2024), the 2nd Civil Chamber of the TJSC ruled that the Price Table cannot be applied in contract...
Uso de elementos de marcas: até onde vai a proteção?
A proteção da marca registrada no sistema jurídico brasileiro tem regras e interpretações quanto ao seu alcance, especialmente...
Passivo trabalhista não nasce no processo: ele começa na falta de prevenção
Ainda é comum encontrar empresas que enxergam o jurídico trabalhista apenas como um setor de defesa, acionado quando...
CFM Resolution on AI (Feb/2026): medical liability, duty to inform, and governance — what changes from now on
The adoption of Artificial Intelligence in medicine is no longer just a technological decision and...
New Supplementary Law No. 224/2025 Unlawfully Increases IRPJ and CSLL under the Presumed Profit Regime: How to Protect Your Company’s Cash Flow
The Government is attempting to reclassify the Presumed Profit regime as a 'tax benefit' to justify an increase in the tax burden...
Debt Recovery: STJ Establishes Criteria for the Application of Measures Aimed at Ensuring Payment of Debts:
Won the case but have not received payment? The STJ has recently established new rules to pressure difficult debtors...
Profit Distribution and Taxation in Medical Clinics
When “profit” becomes salary: CARF and the limits of tax planning for medical clinics...
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...
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...
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...
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...
How to Implement a Succession Plan and Who Should Do It
This is clearly not a magic formula, but rather a structured process that requires a thorough assessment of the company and its circumstances...
New Law Allows Property Value Adjustment for Income Tax Purposes at Market Value
A new law allows property value adjustments for income tax purposes at market value. Individuals who own property...