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STJ decides on validity of assignment of credit originating from fines

by Leite, Tosto e Barros | Sep 26, 2023 | Articles

By Paulo Guilherme de Mendonça Lopes and Alexandre Paranhos, published in the International Law Office (ILO) platform This article outlines the legal provisions that regulate fines (also known as astreintes) in Brazilian law. Background Article 536 of the Code of...

Leaders League 2023 acknowledges our performance

by Leite, Tosto e Barros | Jun 8, 2023 | Sem categoria

The international publication Leaders League has released the 2023 results for the litigation sector, and once again, Leite Tosto e Barros has been recognized for the excellence of its work in the areas of Large-Scale Labor Litigation, Arbitration and Civil and...

Our partners are among the Most Admired Lawyers in the Análise Advocacia Mulher 2023

by Leite, Tosto e Barros | Jun 8, 2023 | Sem categoria

In the 2023 edition of the Análise Advocacia Mulher 2023 ranking, Leite, Tosto e Barros is listed among the top 30 full-service law firms in São Paulo with the highest female representation. Our partners Luciana Arduin Fonseca, Renata Araújo and Paula Padilha Cabral...

Tax Bulletin: Brazilian Supreme Court exempts capital gains on inheritance or donations taxed by ITCMD from income tax

by Leite, Tosto e Barros | Jun 8, 2023 | Sem categoria

In a recent decision, ARE 1387761, the Brazilian Supreme Court (STF) has exempted the applicability of income tax on capital gains resulting from the appreciation of assets transferred by inheritance or donation, already taxed by ITCMD, based on the understanding that...

Income Tax Return for individuals 2023 – RFB No. 2,134/2023

by Leite, Tosto e Barros | Jun 8, 2023 | Articles

On February 27th, 2023, the Brazilian Federal Revenue Office (“RFB”) published RFB Normative Instruction No. 2,134, which governs the Annual Adjustment Declaration of Personal Income Tax (“Income Tax Return”) for fiscal year 2023 (calendar year...
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