The analysis of new business models and operations may involve the need to issue rules for their regulation or the adaptation of existing rules, which may require the formalization of a claim for analysis by the Competent Authorities.

In addition, the incidence of general rules in certain situations may result in scenarios with undesired impacts, such as disproportionate effort to comply with ancillary obligations, accumulation of credit balance, competitive disadvantage due to tax variable and other inefficiencies, which may require the formalization of claims for special regimes and tax incentives, with an assessment of the possibilities provided by legislation.