New Supplementary Law No. 224/2025 Unlawfully Increases IRPJ and CSLL under the Presumed Profit Regime: How to Protect Your Company’s Cash Flow
Governo tenta reclassificar o regime de Lucro Presumido como "benefício fiscal" para justificar aumento de carga tributária...
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
In a recent decision (03/2024), the 2nd Civil Chamber of the TJSC ruled that the Price Table cannot be applied in contract...
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...