Summary On October 21, 2026, the Full Bench of the Brazilian Supreme Court (STF) concluded the judgment of Theme 118 of general repercussion. By a 6–5 majority, the Court ruled that the Municipal Service Tax (ISS) is not part of the PIS and COFINS tax base. According to the STF, the ISS amount is a […]
In brief The First Section of the Superior Court of Justice (STJ), unanimously, concluded the judgment of Repetitive Theme No. 1,379 on 10/14/2026. The Court held that neither the social security contributions nor third-party contributions are due when an employee exercises an option to purchase shares under a stock option plan. In the STJ’s view, […]
In brief By determination of the Brazilian Foreign Trade Secretariat (SECEX), an antidumping investigation was initiated on Brazilian imports of 2-ethylhexyl acrylate (2-EHA) originating in China, classified under subitem 2916.12.40 of the NCM. The product is an acrylic monomer widely used in the manufacture of adhesives, labels, paints, varnishes and other special polymers. The investigation […]
In brief By determination of the Brazilian Foreign Trade Secretariat (SECEX), an antidumping investigation was initiated on Brazilian imports of carbon steel wire mesh coated with zinc or other zinc alloys, with braided meshes in hexagonal shape, originating in China and classified under sub-item 7314.41.00 of the Mercosur Common Nomenclature. The investigation may affect importers, […]
In brief Please be advised that, on September 30, 2026 (Wednesday), the Social Security Department website will release on the Internet the new “Accident Prevention Factor” (“FAP”) index for each company, which will have a direct impact on company’s payroll social contributions for the year 2027. In more detail FAP is a multiplication factor – that […]
In brief The states of Rio de Janeiro and Espírito Santo have published new regulations that revise their respective environmental licensing systems, bringing them into line with recent changes in federal legislation. In Rio de Janeiro, State Decree No. 50,473/2026 reformulates the State System for Licensing and Other Environmental Control Procedures (SELCA). In Espírito Santo, […]
In brief On September 18, 2026, Settlement Notice PGFN/RFB No. 5/2026 was published, setting out a joint proposal by the PGFN (Office of the General Counsel for the Federal Treasury) and the RFB (Brazilian Federal Revenue Service) for the settlement of tax disputes involving a relevant and widespread legal controversy. The program covers debts under […]
In brief Bill No. 2,951/2024, authored by Senator Tereza Cristina (PP-MS), was approved by the Plenary of the Federal Senate on September 3, 2026 and forwarded for presidential sanction on September 9, 2026, thereby concluding its passage through the National Congress. The period for sanction or veto runs from September 9 to 29, 2026. The text amends Law No. 8,171/1991 (Agricultural […]
