Machado Meyer

Legal Intelligence Center

STJ admits IPI tax credit to non-taxed or immune final products

STJ declares the possibility of extending the IPI credit, provided for in article 11 of Law 9,779/99, to non-taxed or immune final products.

Tax

LC 214/25 receives new amendment proposals

Complementary bills propose to amend LC 214/25, which establishes the IBS, CBS and IS, creates the IBS Management Committee and changes the tax law

All news

Tax

Tax reform: ENCAT anticipates the date of testing the layouts of tax documents

National Meeting of Tax Coordinators and Administrators (Encat) anticipates the date of testing the layouts of tax documents

Crisis management

How companies can deal with fake news

How companies can deal with fake news: crisis management strategies that can be adopted to protect your business.

Tax

Federal revenue establishes new tax compliance program

Receita Federal establishes Proprogram Receita Sintonia, which boards the Confia and AEO programs to form the RFB's compliance pillar.

Tax

WHT on dividends non-resident investors

On March 18, 2025, the government presented the Bill of Law 1087, which introduced a minimum individual income tax on high-net-worth individuals and imposes withholding income tax (WHT) on dividends.

Tax

Tax reform: updates to the layout of electronic tax documents management

Tax Reform: Management Committee of the National Standard Electronic Service Invoice updates layout of electronic tax documents.

Tax

Main aspects of the income tax reform proposed by the brazilian federal government

What the IRPF reform sent by the federal government to the Congo proposes. If the bill is approved, new rules will take effect in 2026

Labor and employment

Resolution 586/24 guarantees unrestricted discharge of out-of-court settlements

CNJ approves Resolution 586/24 and guarantees broad, general, and irrevocable discharge for out-of-court settlements, helping to reduce labor disputes.

Labor and employment

Is the Search of Employees' Belongings Lawful?

The Superior Labor Court (TST) has consolidated case law on searches of employees' belongings and recognizes the legality of the act, but there are limits.

Infrastructure and energy

Ebook: Law establishes the Energy Transition Acceleration Program

Sanctioned on January 22 of this year, Law 15,103/25 institutes the Energy Transition Acceleration Program (Paten).

Labor and employment

Can Third Parties Pay Court Fees and Appeal Deposits?

There is no uniformity on the validity of outsourcing the payment of appeal fees. The issue should be analyzed this year by the TST.

Labor and employment

FGTS and FGTS Penalty: Can They Be Paid Directly to the Employee?

Can FGTS and fines be paid directly to the employee? Controversy involves case law consolidated by the TST in 2025 and a STJ decision handed down in 2024.

Labor and employment

Binding Precedents of the TST in 2025: Impacts on Legal Security and Businesses

With 24 Court of Appeals (TRTs) and 1,587 Labor Courts spread across the country, combined with the annual growth of new labor claims – only in 2024, more than 2 million new labor claims were...

Banking, insurance and finance