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Brazil's Supreme Federal Court has definitively resolved years of legal uncertainty surrounding court fee waivers in labor disputes, establishing a clear dual-track standard based on monthly income thresholds. The landmark ruling in ADC 80 harmonizes constitutional access-to-justice guarantees with legislative cost-containment objectives while eliminating nationwide judicial fragmentation. How will this structured framework reshape litigation strategies for both employees and employers navigating Brazil's l

The United Nations Convention on Jurisdictional Immunities of States and Their Property, adopted by General Assembly resolution 59/38 of 2 December 2004 (hereinafter the “Convention” or “UNCSI”), is the first comprehensive...

O Supremo Tribunal Federal decidiu, por 8 votos a 2, que transferências de imóveis para integralização de capital social são imunes ao ITBI, mesmo quando a empresa receptora exerce atividade preponderantemente imobiliária. A decisão estabelece que a ressalva constitucional sobre atividade imobiliária se restringe apenas às operações de fusão, incorporação, cisão ou extinção de pessoa jurídica, não se aplicando