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Court Authorizes Seizure of Work Assets from Limited Liability Company

The 2nd Civil Sentence Enforcement Court of Florianópolis has authorized the seizure and appraisal of furniture and IT equipment belonging to the headquarters of an investment company organized as a limited liability company (Ltda), in the enforcement of an extrajudicially enforceable instrument. The decision was based on the interpretation that…

Brazilian Central Bank Establishes New Rules for Banks and Fintechs

The Central Bank of Brazil has issued new rules that directly impact banks and fintechs, aiming to improve financial system regulation, enhance operational security, and ensure greater competitive fairness between traditional institutions and new business models. The changes reinforce the Central Bank’s role as a regulatory and supervisory authority, particularly…

States Disagree on Inclusion of CBS and IBS in ICMS Tax Base

Brazilian states have begun to adopt divergent interpretations regarding the inclusion of the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS) in the ICMS tax base during the transitional period of the tax reform, which enters a testing phase in 2026 and runs until…