The Simples Nacional Management Committee has changed the deadline for companies under the simplified tax regime to begin mandatory use of the National NFS-e Issuer. The requirement, which had been scheduled for September 1, 2026, has been postponed to November…
The automatic tax collection system provided for under the Tax Reform, known as split payment, is not expected to be fully operational by January 2027, when the collection of CBS and IBS begins. In practice, split payment will allow the…
The Brazilian Federal Revenue Service and the IBS Management Committee have published Joint Act RFB/CGIBS No. 4/2026, which establishes the implementation schedule for electronic tax documents containing information related to the IBS and CBS. The requirements will be introduced gradually,…
Following successive postponements, the Ministry of Labor and Employment has issued new regulations governing retail operations on public holidays. The measure brings to an end a series of extensions initiated under MTE Ordinance No. 3,665/2023 and changes how certain companies…
Starting August 3, 2026, companies under the standard tax regime will be required to correctly complete the fields related to IBS and CBS in electronic tax documents. Missing or inconsistent information may affect the authorization of tax invoices by the…
The Special Court of the Brazilian Superior Court of Justice (STJ) established an important legal standard regarding the piercing of the corporate veil. It ruled that holding shareholders or directors personally liable for a company’s obligations requires proof of the…
The Third Panel of the Brazilian Superior Court of Justice (STJ) recognized that a person with limited legal capacity may be included in the ownership structure of a family holding company, provided that the safeguards established under civil and corporate…
First, it is important to clarify what is meant by the term “pejotização”. This practice occurs when a worker provides services through a legal entity (PJ – Pessoa Jurídica, or corporate entity) rather than maintaining a formal employment relationship as…
The traditional bakery Galeria dos Pães, located in São Paulo, became the subject of a dispute among heirs following the death of members of the controlling family. The corporate and succession conflict ultimately resulted in the sale of the company…
Brazilian company Silimed obtained a favorable ruling from a European court in a dispute involving the technology used to manufacture polyurethane-coated breast implants. The controversy concerns allegations of misappropriation of trade secrets and the unauthorized use of technology developed by…
The Simples Nacional Management Committee has changed the deadline for companies under the simplified tax regime to begin mandatory use of the National NFS-e Issuer. The requirement, which had been scheduled for September 1, 2026, has been postponed to November 1, 2026. The change provides additional time for taxpayers and…
The automatic tax collection system provided for under the Tax Reform, known as split payment, is not expected to be fully operational by January 2027, when the collection of CBS and IBS begins. In practice, split payment will allow the portion corresponding to taxes to be automatically separated at the…
The Brazilian Federal Revenue Service and the IBS Management Committee have published Joint Act RFB/CGIBS No. 4/2026, which establishes the implementation schedule for electronic tax documents containing information related to the IBS and CBS. The requirements will be introduced gradually, according to the type of tax document and the transaction…
Following successive postponements, the Ministry of Labor and Employment has issued new regulations governing retail operations on public holidays. The measure brings to an end a series of extensions initiated under MTE Ordinance No. 3,665/2023 and changes how certain companies may operate on these dates. In practice, the main change…
Starting August 3, 2026, companies under the standard tax regime will be required to correctly complete the fields related to IBS and CBS in electronic tax documents. Missing or inconsistent information may affect the authorization of tax invoices by the relevant systems. Although 2026 is considered an adaptation period, the…
The Special Court of the Brazilian Superior Court of Justice (STJ) established an important legal standard regarding the piercing of the corporate veil. It ruled that holding shareholders or directors personally liable for a company’s obligations requires proof of the conditions set forth in Article 50 of the Brazilian Civil…
The Third Panel of the Brazilian Superior Court of Justice (STJ) recognized that a person with limited legal capacity may be included in the ownership structure of a family holding company, provided that the safeguards established under civil and corporate law are observed. The ruling rejects the interpretation that limited…
First, it is important to clarify what is meant by the term “pejotização”. This practice occurs when a worker provides services through a legal entity (PJ – Pessoa Jurídica, or corporate entity) rather than maintaining a formal employment relationship as an individual employee (PF – Pessoa Física). Within this framework,…
The traditional bakery Galeria dos Pães, located in São Paulo, became the subject of a dispute among heirs following the death of members of the controlling family. The corporate and succession conflict ultimately resulted in the sale of the company to the Sapore Group. The controversy involved disagreements regarding the…
Brazilian company Silimed obtained a favorable ruling from a European court in a dispute involving the technology used to manufacture polyurethane-coated breast implants. The controversy concerns allegations of misappropriation of trade secrets and the unauthorized use of technology developed by the Brazilian company by its German competitor, Polytech. The decision…
