Tax delinquency and legal certainty in the corporate environment Tax delinquency has always been present in the daily reality of Brazilian companies, whether as a reflection of economic crises or as the result of occasional cash flow difficulties. In recent years, however, the State has adopted a more active stance in combating the strategic use of tax nonpayment as a business model. In this context, the recent enactment of Complementary Law No. 225/2026, which established th