On September 5, the Administrative Council for Economic Defense (Cade) issued a new regulation, Resolution No. 21/2018, to govern disclosure of sensitive materials produced in the course of administrative proceedings to investigate antitrust violations.

Municipal Complementary Law (LC) No. 192/2018, published on July 19, establishes special conditions for the licensing of buildings (future improvements – named “mais valerá”) and additions in buildings (improvements – named “mais-valia”) in order to stimulate the regularization of buildings in the city of Rio de Janeiro and increase tax collection of the municipality. In 2015, when another improvements law was enacted, legalization of additions yielded R$ 1 billion for municipal public coffers.

Presidential Decree (MP) No. 845/18, published on July 20, established the National Railway Development Fund (FNDF), with the objective of allocating resources to the national railway system. The FNDF will give priority to the implementation of the stretch between the Port of Vila do Conde in Pará and the North-South Track (EF-151 or FNS). The investments will start in the municipality of Barcarena/PA, per the terms of article 3 of MP 845/18.

The Brazilian Clean Company Act or the Anti-Corruption Law (No. 12,846/2013) became noteworthy due to the creation of a normative framework that allows for punishment of companies for acts of corruption carried out on their behalf or benefit. Following market trends and global best practices, the same law also established an incentive to create and implement integrity (or compliance) programs within companies.

Two new regulations issued by the Brazilian Institute of the Environment and Renewable Natural Resources (“Instituto Brasileiro do Meio Ambiente e dos Recursos Naturais Renováveis” - IBAMA) regulate the Federal Technical Register of Potentially Pollution Activities (CTF/APP). Effective as of June 29, IN No. 11/2018 and IN No. 12/2018 have brought about significant changes in the framework of activities subject to registration with the CTF/APP, unlike previous Ibama instructions published on the subject.

The Federal Supreme Court (STF) recognized the constitutionality of the Social Contribution on Net Income (CSLL) on July 1, 1992, by means of the decision rendered in RE No. 138.284/CE. This position was confirmed in a consolidated manner in ADI No. 15/DF, decided on June 14, 2007.