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 […]
Litigation Volume Rises, Projected to Hit New Post-2017 Record in 2025
The volume of claims filed in Brazil’s Labor Courts continues its upward trajectory and is projected to reach its highest level since the 2017 Labor Reform in 2025. This surge is primarily driven by the services sector. In 2024, approximately 2.1 million lawsuits were filed—the largest total since the Reform’s enactment. After a post-Reform low […]
STF Redefines the Liability of Digital Platforms: Impacts and New Obligations
On June 26, 2025, the Brazilian Federal Supreme Court (STF) declared Article 19 of the Brazilian Internet Civil Framework (Law No. 12,965/2014) partially unconstitutional, establishing new parameters for the civil liability of digital platforms for third-party content. By majority vote, the Court ruled that requiring a judicial order as a prior and absolute condition for […]