Exclusion of the Presumed IPI Credit from the PIS/COFINS base
In yet another important judgment on tax issues that took place in December 2023, the Plenary of the Federal Supreme Court (“STF”), when analyzing General Repercussion Theme No. 504, understood that the Presumed IPI Credit, arising from the acquisition of inputs for the manufacture of products intended for export, must be excluded from the base […]
MP reinstates payroll, revokes Perse benefits and limits compensation
The Federal Government, in yet another attempt to increase revenue, published Provisional Measure (“MP”) No. 1,202/2023, which considerably increases the taxation borne by taxpayers by reimposing payroll taxes, revoking the benefits of the Emergency Program for the Recovery of the Events Sector (“Perse”) and limiting the offsetting of credits resulting from […]
The intersection of Privacy and Generative AI
By Leonardo Neri One of the most popular panels at AI Governance Global 2023 was: “Can Generative AI Survive the GDPR?”. The discussion with panelists from academia, regulators (EDPS – European Data Protection Authority, among others) and industry, raised more questions than answers, in fact no one knew how to reconcile the challenges of […]
STF allows termination of small value tax foreclosure
Last Wednesday, the Plenary of the Federal Supreme Court (“STF”), when judging the General Repercussion Theme No. 1,184, decided that low-value Tax Executions may be extinguished, if so desired by the Federative Entity (Union, States or Municipalities) that understands the lack of interest in acting or continuing with such small-value Executions […]
Tax Reform is enacted
Last week, on a historic day (12/20/2023), after 40 years of discussions (and waiting), Constitutional Amendment No. 132, the Tax Reform, was enacted. There will be a profound change in the current tax system, specifically in relation to consumption taxation. The solution sought by the Reform consists, in summary, in the conversion/unification of 5 taxes existing in our […]
Dating, Qualified Dating and Stable Union
By Vitor Antony Ferrari, Ivan Kubala and Nicoly Crepaldi Minchuerri* As customs and social values evolve, it is common for people to change the way they interact with each other. In the field of relationships, this change can be easily observed when we analyze the way relationships develop between younger people compared to older people.
Sanctioned Law making November 20th (Black Consciousness) a national holiday by the President of the Republic
By Fabiana Aparecida da Silva President Luiz Inacio Lula da Silva sanctioned this Wednesday (21) the law that makes November 20 a national holiday, after the bill presented by the black bench of the Chamber was approved by the National Congress. The date was already considered a holiday in some cities and states, […]
Anatel approves new consumer law rules
By Leonardo Neri Anatel approved the new version of the General Consumer Rights Regulation (RGC) after extensive internal analysis. Anatel’s president highlighted the importance of this regulation as a means of protecting consumers. The board proposed several changes, including extending call center opening hours to 6:00 a.m. to 6:00 p.m.
STJ excludes ICMS-ST from the PIS and COFINS calculation bases
In November, the Supreme Federal Court (“STF”) heard ADIs 7,066, 7,070 and 7,078, discussing the correct time at which the States could have charged ICMS-Difal. The issue was known to taxpayers, many of whom appealed to the Judiciary to avoid charging the tax […]
MTE Ordinance brings new rules and requires attention to detail
By Rafael Mello and Israel Cruz The Ministry of Labor and Employment (MTE) published Ordinance 3,784 MTE, effective January 2, 2024, introducing significant changes to labor legislation. This ordinance revises and updates Ordinance 671 MTP of 2021, covering important aspects of labor inspection. One of the main changes […]