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The Firm

Seven decades of history always looking to the future

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Areas of expertise

The firm stands out in the most comprehensive areas of specialties and economic sectors.

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Publications

Sem categoria 21/02/2025

TAX REFORM: IPVA: IS EVERYTHING BOTH LAND AND SEA?
Before the emergence of Tax on Vehicles (IPVA), Brazilians who owned motor vehicles should pay the Single Road Fee (TRU), a tax for the financing, construction, and maintenance of highways. It was only in 1985, through Constitutional Amendment No. 27, that the famous Tax on the Ownership of Motor Vehicles, under the jurisdiction of the…
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Tax 13/02/2025

Supplementary Law 214/2025: Tax Reform Regulation
On January 16, 2025, Supplementary Law Bill (PLP) No. 68/2024 was sanctioned, with vetoes, converted into Supplementary Law 214/2025, which regulates the Tax Reform on consumption, instituting the Tax on Goods and Services (IBS), the Social Contribution on Goods and Services (CBS), and the Selective Tax (IS), in addition to creating the IBS Steering Committee.…
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Corporate 11/02/2025

THE “FIRST PRIORITY” CLAIM IN COURT-SUPERVISED REORGANIZATION IS DIFFERENT FROM THE DEFINITION OF FIRST PRIORITY CLAIM IN BANKRUPTCY.
COURT-SUPERVISED REORGANIZATION   This article begins with the following statement: although doctrine and case law have adopted the expression first priority claim in Court-Supervised Reorganization, this expression has no specific relation to the Court-Supervised Reorganization process. The expression “first priority claim” comes from a rule in the bankruptcy system, and its use in Court-Supervised Reorganization…
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