Digital presence as an extension of legal practice

The new website was designed as a platform that objectively conveys the firm’s identity. The project arises from the understanding that legal practice needs to be accompanied by communication consistent with the values and technical excellence that define C. Moreno.

What does the new website offer?

The new structure brings together essential elements for those who want to learn more about the firm in depth:

• Detailed practice areas, with emphasis on expertise in Tax, Corporate, and Strategic Litigation Law;
• Clear institutional information that reinforces the firm’s culture, values, and trajectory in the legal sector;
• A dedicated content space with articles, analyses, and relevant legal interpretations, to be published regularly.

The goal is to offer the public a functional, straightforward digital environment connected to what really matters: technical expertise, strategic thinking, and commitment to consistent legal solutions.

Integration with other communication channels

The launch of the website is part of a movement to strengthen the firm’s institutional presence.

The firm has been adopting a new communication approach on LinkedIn, with recurring content and a more accessible language, such as the #rapidinhas series, which already translates relevant legal decisions into a clear and direct format.

The website redesign comes to consolidate this new phase, integrating all channels and reinforcing the firm’s presence in the digital environment.

Discover the new website!

The new site is live. Browse through all the pages: www.cmoreno.com.br

This is another step in C. Moreno’s commitment to excellence, now also reflected in its digital presence.

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According to Ordinance MF No. 1.40/2025, from the Ministry of Finance, all federal, judicial or administrative deposits, including criminal ones, must comply with the new rules for updating from the moment the ordinance comes into force.

The aforementioned Ordinance establishes a transitional rule, so that two distinct forms of updating will coexist:

for currently existing deposits, and for those to be made by 12/31/2025, the update will be made based on the Selic rate up to the time of withdrawal or conversion into income for the Union;

for deposits made from 01/01/2026, the IPCA update will be applied until the time of update or conversion into income.

For taxpayers who make a judicial or administrative deposit in the event of a tax dispute, the conversion into income will imply additional collection, as the IPCA is lower than the Selic rate.

On the other hand, taxpayers will receive less when they manage to recover undue payments.

O post Update of Federal Court Deposits by IPCA Regulated apareceu primeiro em C Moreno.

The controversy concerns a request made for the supply of prescribed medication for the treatment of a beneficiary diagnosed with autism spectrum disorder.

In its reasoning, the STJ reinforces the understanding that Law No. 9,656/1998 only obliges health plans to provide the medications listed in the ANS list, so that other procedures and medications that are not included in the law, in the contract or in a regulatory standard, are not subject to coverage provided by the plan operator, even if the requirements of §13 of art. 10 of the aforementioned law are met.

This decision took into account the existence of precedents from the same court regarding the coverage of cannabidiol-based medicine, having, however, examined the issue from the point of view of the administration of the medicine at home, that is, outside the health unit environment and without the intervention of a health professional.

The decision highlighted, however, that coverage of the medication by the plan will be mandatory if it is administered in a healthcare unit, or if its administration requires the intervention of a healthcare professional.

Therefore, until such medications become part of the ANS list, plans will not be required to provide them to beneficiaries.

O post Health Insurance Plans May Deny Medication Not Listed on the ANS List apareceu primeiro em C Moreno.

The controversy concerns a request made for the supply of prescribed medication for the treatment of a beneficiary diagnosed with autism spectrum disorder.

In its reasoning, the STJ reinforces the understanding that Law No. 9,656/1998 only obliges health plans to provide the medications listed in the ANS list, so that other procedures and medications that are not included in the law, in the contract or in a regulatory standard, are not subject to coverage provided by the plan operator, even if the requirements of §13 of art. 10 of the aforementioned law are met.

This decision took into account the existence of precedents from the same court regarding the coverage of cannabidiol-based medicine, having, however, examined the issue from the point of view of the administration of the medicine at home, that is, outside the health unit environment and without the intervention of a health professional.

The decision highlighted, however, that coverage of the medication by the plan will be mandatory if it is administered in a healthcare unit, or if its administration requires the intervention of a healthcare professional.

Therefore, until such medications become part of the ANS list, plans will not be required to provide them to beneficiaries.

O post Health Insurance Plans May Deny Medication Not Listed on the ANS List apareceu primeiro em C Moreno.

The case involved a car rental company that received insurance compensation after accidents involving vehicles in its fleet. The question was: should these amounts be taxed as if they were company revenue? The Superior Court of Justice’s response was

no.

According to the Court, the compensation paid by the insurer does not represent profit, gain, or revenue. It is merely a recovery of assets—that is, compensation for the loss suffered. Therefore, there is no IRPJ or CSLL levy, as there is no real increase in the company’s assets, as required by law.

Furthermore, the Superior Court of Justice (STJ) also ruled that this type of compensation does not qualify as income for tax purposes. Therefore, it should not be included in the PIS and COFINS tax bases.

Although, in accounting, these amounts can be recorded as “revenue”, tax law has its own rules, and accounting classification alone does not determine whether or not an amount will be taxed.

Although the topic is not new, the decision constitutes an important precedent favorable to taxpayers, as it removes the Tax Authorities’ impetus to tax any and all amounts received simply because their accounting designation is “income”, to recognize that they will only be income, subject to taxation, if they comply with other tax precepts and principles.

O post Receipt of insurance by a company does not generate payment of federal taxes apareceu primeiro em C Moreno.

In a recent decision (REsp 2.139.412-MT), the Superior Court of Justice (STJ)

understood that the Tax Authorities may disregard the value declared by the taxpayer if it does not correspond to the real market value of the properties.

The dispute involved a case in which the assets left as inheritance were held within a company, and the properties were used to compose the company’s share capital. In their tax return, the heirs used the net value of the company’s shares (calculated based on the company’s net worth) to calculate the ITMCD.

The Superior Court of Justice, however, stated that this is not sufficient. The law (Article 38 of the National Tax Code) determines that the tax must be calculated based on the market value of the assets, and not just the book value of the company’s shares.

In other words: if the share capital was formed by real estate, these properties must be valued individually and based on their actual values ​​on the date of transfer. Simply using accounting numbers can underestimate the value of the assets and, consequently, unduly reduce the tax liability.

This decision reinforces the tax authorities’ right to review the amount reported by taxpayers, requiring the tax base to be accurately calculated. The goal is to prevent inheritances from being declared at artificially low values, which would directly impact tax collection.

This is a precedent that generates a considerable level of legal uncertainty, as it completely ignores the existence of other legal standards applicable to the company (e.g., the criteria for accounting for assets received by the company as a capital contribution), and to the partners (free choice for individual partners to define whether they will adopt the historical cost or the market value of the assets, when paying up the company’s capital).

O post Real Estate Holding Company: Tax Authorities May Review the Asset Value for Calculating the ITCMD apareceu primeiro em C Moreno.

Recently, the Superior Court of Justice (STJ) ruled that offsetting social security debts with credits calculated before the implementation of eSocial is not permitted. This decision was made in the judgment of Resp 2.109.311-RJ.

In practice, this means that those with INSS debts cannot use old credits—obtained before eSocial came into effect—to offset them. This is called “cross-compensation,” prohibited by Article 26-A of Law No. 11,457/2007.

The reason is that the law requires that offsetting comply with strict rules, including regarding the timing of the credit’s origination. The Superior Court of Justice (STJ) ruled that the term “assessment period” refers to the date the tax was generated (and not the date the credit was legally recognized).

Therefore, if the credit was recognized judicially, but refers to a tax calculated before eSocial, it cannot be used to pay off current social security debts.

This is a very detrimental understanding for taxpayers, and it may make it difficult to return amounts paid unduly (e.g., forcing taxpayers to wait for payment of court orders).

O post Social Security Compensation: STJ Maintains Ban on Settling Debts After eSocial with Credits from Periods Prior to the System apareceu primeiro em C Moreno.

This was the understanding adopted by the Superior Court of Justice (STJ), in the judgment of REsp 2,209,077-RS.

According to the Superior Court of Justice (STJ), a company’s liability for unlawful acts committed prior to a corporate change continues to exist, even if the company’s structure has been modified. This means that a company cannot escape liability simply by changing its name, being incorporated by another company, or even being divided into two.

The law’s intention is to prevent organizations from escaping legal consequences through corporate restructuring.

Furthermore, Article 4, §2, of the Anti-Corruption Law determines that companies that are part of the same group—such as controlling companies, subsidiaries, affiliates, or consortiums—are jointly and severally liable for unlawful acts, meaning they can all be held jointly liable. This rule prevents business groups from using the fragmentation of their structures to avoid punishment.

The Superior Court of Justice’s decision reinforces the legislation’s commitment to integrity in relationships between companies and the government. The message is clear: formal changes do not eliminate liability for past misconduct.

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The bill will still be voted on by the Chamber itself and, if approved, will proceed to the Senate. In other words, the legislative process is ongoing, and nothing changes until the PDL is definitively approved by both houses.

Meanwhile, all the requirements of the decree remain valid, including the new incidence of IOF on transactions involving drawn risk, at a rate of 0.0082% per day.

This point has generated controversy. The risk drawn—a transaction involving the advance of receivables—does not technically qualify as a credit transaction, which raises questions about the constitutionality of the charge.

Furthermore, the Federal Revenue Service itself has already recognized, in several statements, that the assignment of credits without co-obligation does not constitute a taxable event for the IOF.

In this scenario, there is room to judicially discuss the IOF requirement on the risk drawn, especially in light of the principle of legality and the limits of the Union’s tax jurisdiction.

O post PDL 314/2025: Chamber speeds up processing, but requirements of the new IOF decree remain valid apareceu primeiro em C Moreno.

According to the rapporteur, Minister Nancy Andrighi, the case involves the principles of suppression

and surrectio. The first refers to the loss of the right to action due to prolonged omission; the second, to the creation of a legitimate expectation on the part of the other party based on conduct adopted over time.

The ex-wife, now elderly and in critical health, depends on the pension for her livelihood and is unable to reenter the job market. The ex-husband, however, has an income compatible with the amount of the obligation.

In view of this, the STJ reinstated the payment of alimony for an indefinite period, recognizing the vulnerability of the beneficiary and the absence of legal or factual justifications to terminate the obligation.

O post STJ upholds pension to ex-wife after 20 years of silence from ex-husband apareceu primeiro em C Moreno.