Publications

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…

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.…

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…

At the beginning of February, the National Supplementary Health Agency (ANS) issued a ruling limiting the unilateral termination of health insurance contracts by operators in situations of default. The new rules may be viewed with concern by companies, considering the high number of frauds affecting the health insurance sector, generating a financial deficit of around…