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Articles

ICMS on what was not charged: the mistake of treating loyalty as a condition ICMS on what was not charged: the mistake of treating loyalty as a condition
ICMS on what was not charged: the mistake of treating loyalty as a condition
Silent reimbursement and the risk of non-cumulative Silent reimbursement and the risk of non-cumulative
Silent reimbursement and the risk of non-cumulative
How the lack of correction of the IR table increased the real tax burden in Brazil How the lack of correction of the IR table increased the real tax burden in Brazil
How the lack of correction of the IR table increased the real tax burden in Brazil
The tax battle of funds: the case of Fiagro The tax battle of funds: the case of Fiagro
The tax battle of funds: the case of Fiagro
Analysis: Rural producer in tax reform: less taxes, more competitiveness Analysis: Rural producer in tax reform: less taxes, more competitiveness
Analysis: Rural producer in tax reform: less taxes, more competitiveness
The principle of tax neutrality and the issue of default The principle of tax neutrality and the issue of default
The principle of tax neutrality and the issue of default
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So, is this the Income Tax reform? Proposal only addresses part of the problem
Articles

So, is this the Income Tax reform? Proposal only addresses part of the problem

March 19, 2025

Impact of presidential vetoes on taxation of mutual funds
Articles

Impact of presidential vetoes on taxation of mutual funds

February 6, 2025

Brief comments on the role of the STF in the construction of Brazilian tax jurisprudence
Articles

Brief comments on the role of the STF in the construction of Brazilian tax jurisprudence

February 3, 2025

Pillar 2 of the OECD and the challenges to its compatibility with Brazilian Law
Articles

Pillar 2 of the OECD and the challenges to its compatibility with Brazilian Law

January 14, 2025

Selective tax and mining: the sin of taxing the consumption of mineral goods
Articles

Selective tax and mining: the sin of taxing the consumption of mineral goods

September 12, 2024

Lawyers Gabriela Maciel and Pedro Henrique Ribas, from the Tax Law team at Maneira Advogados,...

Tax reform and fiscal adjustment
Articles

Tax reform and fiscal adjustment

August 1, 2024

Selective Tax on the extraction of mineral goods
Articles

Selective Tax on the extraction of mineral goods

July 2, 2024

Selective Tax on the extraction of mineral assets Incidence forecast is endless unhappiness EDUARDO MANEIRA LUIS EDUARDO MANEIRA The...

MP 1227 will not be the end of the world because we have the National Congress
Articles

MP 1227 will not be the end of the world because we have the National Congress

June 7, 2024

In an article published in Gazeta do Povo, lawyer Eduardo Lourenço, partner at Maneira Advogados,...

‘Fiscal balance’ MP must obey the principle of no surprises
Articles

‘Fiscal balance’ MP must obey the principle of no surprises

June 6, 2024

Article by Eduardo Maneira and Luis Eduardo Maneira published in JOTA addresses a recent provisional...




Energy transition and ESG: the importance of the social sphere and governance
Articles

Energy transition and ESG: the importance of the social sphere and governance

March 18, 2024

By: Júlia Garcia Farias* The energy transition is the process through which the energy matrix of a location is changed, both in the short and long term. It is also based on UN Sustainable Development Goal No. 07: “Clean and affordable...

Can a binding precedent be overcome?
Articles

Can a binding precedent be overcome?

February 23, 2024

The website Consultor Jurídica published an article signed by Dr. Michel Hernane Noronha Pires, partner in the tax area at Maneira Advogados. Among other points, the author explains that overcoming a precedent depends on answers to the following questions: Has the...

Facial Recognition: legal security or entry barrier
Articles

Facial Recognition: legal security or entry barrier

February 21, 2024

A Bill (nº 4179/23) intends to make facial confirmation mandatory for all online sales. The subject brings up the discussion around security and privacy in the context of electronic commerce. This was the subject of an article published in Monitor...

JCP in Brazilian Law and the European experience
Articles

JCP in Brazilian Law and the European experience

September 5, 2023

The most recent edition of Revista Direito Tributário Atual, edited by the Brazilian Institute of Tax Law (IBDT), features an article written by Drs. Daniel Serra Lima, Donovan Mazza Lessa and Roberto Codorniz, partners at Maneira Advogados, who make a...

Disruptive technologies and the rule of law: autopoiesis on an interconnected society
Articles

Disruptive technologies and the rule of law: autopoiesis on an interconnected society

February 10, 2023

Abstract: Disruptive technologies are expanding and information flow increasing. Due to the new technologies, we are facing unavoidable new challenges and ongoing changes. However, the law as the meta-technology crucial for the fourth revolution still thrives on an algorithmic and...

THE REFLEXES OF THE MODULATION OF THE EFFECTS OF PRECEDENT ON THE THINGS REJUDED
Articles

THE REFLEXES OF THE MODULATION OF THE EFFECTS OF PRECEDENT ON THE THINGS REJUDED

September 6, 2022

Process Magazine | vol. 330/2022 | p. 103 – 124 | Aug – 2022 Partner Michel Hernane Noronha Pires, from the Tax area of Maneira Advogados, had his article “Reflections of the modulation of the effects of precedent on res...

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