The CRAs market tends to become more attractive to investors with BNDES' role as a guarantor for investors in issuances of CRAs.

Applicants should be able to choose between their domicile, the Federal District, or the place of fact that gives rise to the claim. Change facilitates access to justice.

Law regulates cases where the Public Administration may be liable in a secondary manner for labor charges not paid by the service provider.

The new Public Bids and Contracts Act transferred the crimes to the Penal Code, in addition to increasing penalties, changing the description of criminal conduct and predicting a new crime. Criminal changes to the law generate important procedural consequences that affect the statute of limitation, the rite in which a particular criminal procedure will be conducted, the possibility of making criminal agreements and replacing the custodial sentence with restrictive rights.

Following the progress of legislation and technology, updating the manual is essential to standardize the management procedure of contaminated areas not only in the state of São Paulo, but throughout Brazil.

Despite its national scope, the ITR does not enter the agenda of the most relevant tax debates, quite possibly due to its reduced impact on federal revenue. Although the competence to legislate on its assessment criteria continues to be exclusive to the Federal Government, municipalities end up interfering in the composition of the tax calculation basis when they go through the activity of assessment and collection. This "municipalization" leads to a diversification of the criteria for measuring the value of the land, which, in turn, directly affects the amount of the ITR.