Fred Costa

DTQ 10 | PLP 68/2024 | Tax Reform

Establishes the Tax on Goods and Services - IBS, the Social Contribution on Goods and Services - CBS, and the Selective Tax - IS, and provides other measures.

PEC 9/2023 | Sanction for Parties | House of Representatives

Amends Constitutional Amendment No. 117, of April 5, 2022, regarding the application of sanctions to parties that did not meet the minimum resource quota or that did not allocate the minimum amounts based on sex and race in elections, as well as in annual and electoral accounting. NEW SUMMARY: Imposes on political parties the obligation to allocate financial resources to the candidacies of Black and mixed-race individuals; establishes parameters and conditions for the regularization and refinancing of debts of political parties; and reinforces the tax immunity of political parties as provided for in the Federal Constitution.

DTQ 2 | PLP 108/2024 | Tax Reform

Establishes the Management Committee for the Tax on Goods and Services - CG-IBS, provides for the administrative tax process related to the official assessment of the Tax on Goods and Services - IBS, the distribution of the IBS revenue to the federative entities, and the Tax on Inheritance and Donation of Any Goods or Rights - ITCMD, and takes other measures.

Bill 6233/2023 | Debtor's Obligation | House of Representatives

Amends Law No. 10,406, of January 10, 2002 - Civil Code, to provide for monetary correction and interest. NEW SUMMARY: Amends Law No. 10,406, of January 10, 2002 (Civil Code), to provide for monetary correction and interest.

PL 2/2024 | Granting of differentiated quotas | House of Representatives

Authorizes the granting of differentiated accelerated depreciation quotas for new machinery, equipment, apparatus, and instruments intended for fixed assets and used in certain economic activities.

PL 3/2024 | New Bankruptcy Law | House of Representatives

Amends Law No. 11,101, of February 9, 2005, to improve the institution of bankruptcy for entrepreneurs and business entities.

Bill 1269/2022 | Sanctions for Administrative Misconduct | House of Representatives

This law adds Article 16-A to Federal Law No. 8,429 of June 2, 1992, which provides for sanctions applicable due to the practice of acts of administrative misconduct, as referred to in § 4 of Article 37 of the Federal Constitution; and provides other measures, specifically regarding the legal effects of declarations of asset unavailability. NEW SUMMARY: Amends Law No. 13,097, of January 19, 2015, to guarantee the effectiveness of legal transactions related to real estate whose registration does not contain any type of judicial lien, by means of a court decision.

PLP 459/2017 | Debt Securitization | House of Representatives

Amends Law No. 4,320, of March 17, 1964, to provide for the assignment of credit rights originating from tax and non-tax credits of the entities of the Federation, and Law No. 5,172, of October 25, 1966 (National Tax Code), to provide for extrajudicial protest as a cause for interruption of the statute of limitations and to authorize the tax administration to request information from public or private entities and bodies.