PLP N. 68/2024 and the place of taxation of the consortiums: possible dismemberments in the light of ADI No. 5.835

On December 20, 2023, Constitutional Amendment n. 132/2023, establishing the tax reform in Brazil. The core of the tax reform concerns the institution, in Brazil, of taxation on the added value, instrumentalized by the Tax on Goods and Services (IBS) and the Social Contribution on Goods and Services (CBS).