TAXATION OF PROFITS AND DIVIDENDS AND THE SPECIAL LEGAL REGIME OF LAW FIRMS: CONSTITUTIONAL INTERPRETATION OF LAW NO. 15.270/2025
This article analyzes the applicability of Law No. 15.270/2025 — which introduced a new taxation system on profits and dividends distributed to individuals — to law firms established under the Brazilian Bar Association Statute (Law No. 8.906/94).
NO FACTS, NO FORUM: CONVICTED SOLELY FOR BEING AT THE 8 JANUARY ENCAMPMENT
I. INTRODUCTION In this essay, I propose to develop critical reflections on Criminal Case No. 1,666/DF, adjudicated by the Supreme Federal Court, with Justice Alexandre de Moraes acting as the reporting Justice, in a judgment delivered by that Court’s Full Bench. This is a paradigmatic case in which not only the conduct imputed to …
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STF and Statute of Limitations in Administrative Improbity: what are the limits of interim relief?
Fábio Medina Osório Partner at Medina Osório Advogados. PhD in Administrative Law from the Complutense University of Madrid, Spain. Master’s in Public Law from the Federal University of Rio Grande do Sul (UFRGS). Former Attorney General of Brazil. President of the International Institute for Studies of State Law (IIEDE).
Global Magnitsky Act: domestic law, transnational effects, and what it reveals about law and power
Partner at Medina Osório Advogados. PhD in Administrative Law from the Complutense University of Madrid, Spain. Master’s in Public Law from the Federal University of Rio Grande do Sul (UFRGS). Former Attorney General of Brazil. Chair of the Special Commission on Administrative Sanctioning Law at the Brazilian Bar Association (OAB). President of the International Institute …
Fundamental Right to Understanding Public Decisions
Consolidating the pact between technology, education, and transparency is urgent; the State cannot hide within its own data.
Niobium as a Geostrategic Pillar of the 21st Century: Brazil’s Centrality in the New Global Technological and Mineral Order
This article undertakes a broad analysis of the Federative Republic of Brazil’s strategic role in the global scenario of niobium production and trade.
THE RIGHT TO UNDERSTANDING IN THE AGE OF TECHNOLOGICAL COMPLEXITY: CONSTITUTIONAL, STATISTICAL AND ALGORITHMIC FOUNDATIONS OF DECISION-MAKING TRANSPARENCY
SUMMARY This essay addresses the strategic and essential relevance of the constitutional right to understanding the decisions of public authorities, resulting from the consolidation and maturation of the constitutional principles of publicity, transparency, justification for administrative and jurisdictional acts, substantial due process, equality, adversarial proceedings, full defense, human dignity, proportionality, reasonableness, and other fundamental rights …
Fundamental Right to Understanding Public Decisions
Consolidating the pact between technology, education, and transparency is urgent; the State cannot hide within its own data. An analysis of the consolidation of precedent theory in Brazil, considering the innovations introduced by the 2015 Code of Civil Procedure (CPC), reveals a significant moment in the quest for predictability and rationality within the judicial system. …
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Release II Congresso Brasileiro de Direito Administrativo Sancionador
On twenty-second of August, I have the honour of marking a milestone beyond my professional career — the 25th anniversary of the book Sanctioning Administrative Law — with an unprecedented lecture at the II Congresso Brasileiro de Direito Administrativo Sancionador (Brazilian Congress on Sanctioning Administrative Law), organised by IDASAN, to be held at the AASP …
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ADMINISTRATIVE INFRACTIONS AND SANCTIONS IN COMPLEMENTARY LAW Nº 213/2025. NEW PARADIGMS OF SANCTIONING ADMINISTRATIVE LAW IN THE INSURANCE MARKET
SUMMARY This article analyzes the legislative changes that were introduced by Complementary Law No. 213/2025 in the private insurance system in Brazil,