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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…

7.February.2024

Trends for 2024 in Compliance, Investigations and White-Collar

The year 2024, from the point of view of the practice of Compliance, Investigations and White-Collar, begins in a climate of expectation regarding the rigor with which external audits…

29.December.2023

CADE’s tribunal quorum is restored and deadlines are resumed

After more than a month, the Tribunal of the Administrative Council for Economic Defense (“CADE”) now has the minimum quorum required to open its trial sessions. As a result, the procedural…

21.December.2023

Tax reform: What will the new taxation rules be like after the enactment of EC 132 by the National Congress?

On December 15, 2023, the National Congress approved the final wording of Constitutional Amendment Bill (PEC) no. 45/2019, which was enacted as Constitutional Amendment (EC) no. 132/2023…

21.December.2023

Central Bank of Brazil publishes Public Consultation on regulation of the virtual assets market

The Law No. 14,478, published on December 21, 2022 (“Law 14,478”), established the regulatory framework for the virtual asset market in Brazil and guidelines for the operation of…

29.November.2023

New commissioners appointed to cade – resumption of terms still depends on approval of names by the senate

Last Tuesday (21/11), Brazil’s President has nominated José Levi Mello do Amaral Júnior, Camila Cabral Pires Alves, Diogo Thomson de Andrade and Carlos Jacques Vieira Gomes for the…

1.November.2023

Private Equity Investments in Brazil: Law 14,711 Simplifies the Requirements for Beneficial Tax Treatment of Foreign Investments in FIPs

On October 31, 2023, Law No. 14,711 (“Law 14,711”) was published providing for changes in the tax legislation applicable to investments made by non-residents in Brazilian Private Equity…

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