ATEANÇÃO EMPRESAS: prazo curto + penalidades fortes no Código do Contribuinte

📌 The "Taxpayer Defense Code," published on January 9, 2026, introduced a change that can directly affect companies and entrepreneurs: the characterization of habitual debtors. In this video, Dr. Flávia Gaeta explains why, despite the name, a significant part of the law functions as a package of penalties—with a real risk of "suffocating" business activity, depending on the classification. You will understand, in clear language, the three types of default that can trigger an administrative classification process (substantial, repeated, and unjustified) and why some criteria can affect companies in temporary crisis, even without fraud. Flávia also details the practical consequences: restrictions on tax benefits, impediments in bidding processes and ties with the public sector, risk of registration blocks, and impacts that can make the company unviable—in addition to avenues for legal debate and possible constitutional challenges. 💬 Leave your question in the comments: your question could become the next video. 🔔 Subscribe to the channel to follow the taxation "in motion". ▶️ Also watch (related content): • Tax reform (overview):    • REFORMA TRIBUTÁRIA: COMO O “MEGA SISTEMA” ...   • Presumed Profit in the reform:    • LUCRO PRESUMIDO VAI ACABAR? ENTENDA A REFO...   • Income Tax: what changes for CLT and civil servants:    • Imposto de Renda 2026: O Que Muda para CLT...   • CBS/IBS credits (services):    • CRÉDITOS DE CBS/IBS: COMO VAI PESAR PARA Q...   • REARP approved: when to update assets:    • Atualização patrimonial a 4%: quem pode, q...   📚 Course “Income Reform”: https://lousaeduca.com.br/reforma-da-... 🌐 Flávia's social media:   / flaviagaeta