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Administrative litigation

Uniformisation proceedings in the new administrative tax litigation

Charles W. McNaughton and Eduardo Henrique de Nobrega Pecego
Conjur · Sep 24, 2026
Originally published on Conjur on Sep 24, 2026. Atualidades Tributárias column, ConjurRead on Conjur
In 1 minute
  • Complementary Law 227/2026 created uniformisation proceedings in the new administrative litigation for IBS and CBS.
  • The repetitive-matters proceeding produces binding theses and precedents; another proceeding targets second-instance decisions that disregard binding rulings.
  • Points to watch: unequal standing to file, the formal requirements and the mostly government-appointed composition of the National Integration Chamber.

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Charles W. McNaughton · Founding Partner

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