BRAZILIAN TAX REFORM (EC 132/2023 AND LC 214/2025) IN THE CIVIL LAW WITH ENFASIS ON PRIVATE CONTRACTS

Abstract

This article aims to analyze the impacts of the tax reform approved in 2023 on private legal relationships within the scope of Civil Law, with an emphasis on long-term contracts. The central problem lies in how changes in the tax system, especially the replacement of taxes by a Value Added Tax model (dual VAT: CBS and IBS), can compromise the economic and financial balance of contracts signed under the previous logic. As a methodology, bibliographic and documentary research is adopted, based on legislation, specialized doctrine and previous legislative proposals, in order to draw a comparative panorama and understand the practical effects of the reform on contractual relations. Thus, it seeks to contribute to the understanding of the legal adjustments necessary in the new tax scenario.