São Paulo Court Upholds Fiduciary Security, Barring Refund Claims by Defaulting Buyers
The São Paulo State Court of Justice (TJSP) has reaffirmed the strength of fiduciary transfer of title in real estate transactions. In a recent ruling, the Court denied a defaulting buyer’s attempt to terminate a purchase agreement and recover previously paid amounts, prioritizing specialized real estate financing laws over general consumer protection rules. Prevalence of Special Legislation […]
STF Confirms STJ Approach and Shifts Stock Option Taxation to Share Sale
Brazil’s Supreme Federal Court (STF) has issued a decision declining to hear constitutional claims concerning the taxation of stock option plans. By holding that the issue is not constitutional in nature, the STF effectively cemented the Superior Court of Justice’s (STJ) taxpayer-friendly precedent (Theme 1,226), confirming that qualifying stock option plans are commercial contracts – not […]
São Paulo State Announces Emergency Measures to Offset Impact of U.S. Tariffs on Brazilian Exports
Following new U.S. tariffs on goods imported from Brazil, several Brazilian states are implementing fiscal measures to cushion export-oriented companies. On 7 May 2025, governors from ten Brazilian states—São Paulo, Minas Gerais, Rio de Janeiro, Paraná, Santa Catarina, Rio Grande do Sul, Goiás, Mato Grosso, Amazonas, and the Federal District—met to assess the economic impact […]