Leandro Alves

Ruling strengthens disability rights and underscores the importance of accessibility in tax policy A court in the Brazilian state of Minas Gerais has ruled that a child with Autism Spectrum Disorder (ASD) is entitled to exemption from the Vehicle Property Tax (IPVA) — even though the vehicle used for their transportation is not registered in … Read more

Landmark ruling upholds the constitutionality of Civil Procedure Code provision, enhancing legal certainty for the legal profession Brazil’s Federal Supreme Court (STF) has ruled, by majority, that attorneys’ fees — including contractual fees — have priority over tax claims in cases of debt enforcement. The decision, which carries binding effect due to general repercussion (Tema … Read more

STF confirms that withdrawal or reduction of tax benefits must comply with constitutional waiting periods if they indirectly raise tax burden In a unanimous ruling with binding effect across Brazil’s judiciary, the Federal Supreme Court (STF) reaffirmed that the principle of tax anteriority — including both the general (annual) and nonagesimal (90-day) rules — must … Read more

Ruling reaffirms legislative discretion in tax design, even when fundamental rights are involved In a unanimous decision, Brazil’s Federal Supreme Court (STF) upheld the constitutionality of limits on deductions for educational expenses in personal income tax returns (IRPF) for the tax years 2012 to 2014. The case was brought by the Brazilian Bar Association (OAB) … Read more

Brazil’s Superior Court clarifies that policy validity, not the contract duration, determines enforceability of tax surety claims In a recent decision with important implications for taxpayers and insurers, Brazil’s Superior Court of Justice (STJ) ruled that tax guarantee insurance (seguro-garantia) remains enforceable even after the expiration of the main underlying contract — as long as … Read more

Pending legislation reshapes the corporate role in income tax collection and increases compliance responsibilities for profit-distributing companies Brazil’s Congress is currently reviewing Bill No. 1,087/2025, which proposes significant changes to the country’s income tax framework. While much of the public debate has focused on the introduction of a minimum personal income tax, the bill also … Read more

A recent ruling balances tax responsibility among heirs and prevents unjust enrichment in inheritance disputes Brazil’s Superior Court of Justice (STJ) has issued an important decision with cross-cutting effects in both inheritance and tax law. In a case involving two heirs and a shared estate, the Court held that the heir who exclusively occupied a … Read more

New legislation creates tools for countermeasures, signaling a more assertive trade policy grounded in economic sovereignty and commercial defense On April 11, 2025, Brazil enacted Law No. 15,122/2025, introducing a legal framework for suspending trade and investment concessions and intellectual property obligations in response to unilateral measures imposed by foreign countries or economic blocs that … Read more

The case may redefine how Brazil draws the line between income taxation and inheritance rules. Brazil’s Federal Supreme Court (STF) has agreed to review the constitutionality of levying income tax (IRPF) on capital gains realized by donors during lifetime transfers of assets to heirs — particularly when such donations are considered early inheritances, or adiantamento … Read more