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8.May.2024

Brazilian Federal Revenue Service regulates aspects of the taxation of prizes in fixed odds betting lotteries

On 7 May 2024, the Brazilian Federal Revenue (“RFB”) enacted Normative Instruction RFB No. 2191/2024 (“IN RFB 2191”), which regulates aspects of the taxation of the prizes obtained…

8.May.2024

Legal Framework for Games: Highlights of the New Brazilian Law for the Electronic Games Industry

On May 6th, Brazilian Federal Law no. 14852/24 was published in the Official Gazette and came into force. The law, coined the ‘Brazilian Legal Framework for Games’, establishes the legal…

30.April.2024

Federal Executive Branch sends Tax Reform Bill to the Congress

On the evening of April 24, 2024, the Ministry of Finance (“MF”) presented the  Bill of Supplementary Law No. 68/24 (“PLP 68/24”) to Congress, aiming to regulate the Tax Reform…

30.April.2024

Lefosse announces Fernando Carvalho as new partner for its Corporate and M&A practice

Lefosse’s transactional activity has moved more than R$ 400 billion in impact operations in the national and international markets in the last three years. Lefosse, one of Brazil’s…

24.April.2024

Brazilian Senate approves rules for clinical research with human beings

On Tuesday (April 23), after almost 10 years of bicameral procedures, the Brazilian Senate approved the bill of law No. 6.007/2023 (“PL No. 6.007/2023”), which establishes the new legal…

18.April.2024

Lefosse announces new partners in the Banking, Tax and Labor practices

Lefosse, one of Brazil’s leading full-service law firms, has announced three new partners: Carla Rossi, in the Banking and Finance practice, Luiz Santos, in the Tax practice, and Paulo…

11.April.2024

Secretariat of Prizes and Betting approves 2024 Regulatory Agenda for fixed-odds betting

The Secretariat of Prizes and Betting (Secretaria de Prêmios e Apostas – “SPA”) of the Ministry of Finance published on April 10 the Rule No. 561/2024, which establishes the…

8.April.2024

STF grant Taxpayers with exclusion of penalties in case of res judicata overruling (Leading Cases 881/885)

On April 4, 2024, The Brazilian Supreme Court (“STF”) concluded the judgment of the Motion to Clarify filed on Leading cases RE No. 949,297 (Tema 881) and RE No. 955,227 (Tema 885), related…

28.February.2024

Ministry of Finance publishes rules for the operational capacity recognition of certifying entities of fixed-odds betting and gambling systems

The Ministry of Finance, through the Secretariat of Prizes and Betting (Secretaria de Prêmios e Apostas – “SPA”), published on February 26, 2024 MF Rule No. 300/2024, which establishes…