# Brazilian judicial rulings on administrative and tax law > Developing situation record from CLSTR: https://clstr.news/situations/brazilian-judicial-rulings-on-administrative-and-tax-law > Updated: 2026-11-06T13:38:25.000Z. Sources: 3. Developments: 2. Brazilian courts have issued several rulings concerning the application of administrative sanctions, tax penalties, and procedural requirements. The Superior Court of Justice (STJ) determined that administrative sanctions under specific regulations do not apply retroactively to past conduct without express legal authorization, upholding the principle of ‘tempus regit actum’. In a separate tax matter, the Administrative Council of Tax Appeals (CARF) applied the principle of benign retroactivity to reduce an income tax evasion fine from 150% to 100%. Regarding procedural rules, the Court of Justice of Mato Grosso overturned a fine against an electric utility, ruling that electronic system access by lawyers does not constitute valid personal notification for enforcing coercive fines. Additionally, the STJ Special Court established that in cases of dual notifications, communications sent through the court’s electronic portal take precedence over the Electronic Justice Gazette for calculating procedural deadlines. ## Timeline ### 2026-11-06: Brazilian courts clarify rules for legal notifications and fines Brazilian courts have clarified that electronic portal notifications prevail over gazette publications for deadlines, and that mere system access does not replace formal notification required for coercive fines 2 sources. https://clstr.news/cluster/brazilian-courts-clarify-rules-for-legal-notifications-and-fines ### 2026-10-29: Brazilian courts rule on administrative sanctions and tax penalties Brazilian judicial bodies have clarified rules on legal retroactivity, with the STJ limiting administrative sanction changes and CARF applying more lenient tax penalties retroactively. 2 sources. https://clstr.news/cluster/brazilian-courts-rule-on-administrative-sanctions-and-tax-penalties --- Cite as: Brazilian judicial rulings on administrative and tax law. CLSTR, https://clstr.news/situations/brazilian-judicial-rulings-on-administrative-and-tax-law