This ebook presents a detailed analysis of Complementary Law 208/24, which came into force on July 2nd, and introduces significant changes in the assignment of credit rights and in the National Tax Code (CTN). Aimed at legal professionals, public administrators and investors, the content covers:

  • The new regulation for the onerous assignment of tax and non-tax rights, including those registered in overdue debt.
  • The amendments to Law 4,320/64 and the National Tax Code (CTN), highlighting new provisions on the interruption of the statute of limitations on account of judicial and extrajudicial protests.
  • The requirements and challenges for the securitization of tax credits, aiming at transparency and legal certainty in transactions.

The publication has useful information for those seeking to understand the implications of recent legislative changes, their practical applications and the new dynamics of management and negotiation of credit rights in Brazil.