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Analyses of decisions, regulatory changes and recurring questions in the matters the firm handles.

Analysis
October 04, 2026
O excedente que ninguém provou: ITBI, Tema 796 e a integralização de imóveis pelo valor da declaração de bens
Municípios reconhecem a imunidade do ITBI até o valor declarado do imóvel e cobram o imposto sobre a diferença para o valor de referência que atribuem ao bem. O artigo confronta esse fundamento com o Tema 796 do STF, com a posição das duas Turmas e com a base de cálculo definida pela Lei Complementar 227/2026.
Renzo Barroso
Article
July 03, 2025
The veto on the IOF increase and the restoration of its true constitutional role
The IOF is a tax with a regulatory function, not an ordinary source of revenue. The retreat from the rate increase places that distinction back at the centre of the debate and marks out how far the Executive may go in altering a tax by decree.
Renzo Barroso

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