Difal: trial will be restarted at the STF and resumed in the physical plenary on April 12
On January 24, the trial of ADIs 7066, 7070 and 7078 was included in the trial agenda of the physical plenary of the Federal Supreme Court (STF) for April 12, 2023. We remind you that the actions discuss the beginning of the collection of the ICMS tax rate differential (DIFAL), which is charged […]
Brief summary of the “indirect termination” institute
By: Rafael Mello and Ellen Souza Indirect termination is a form of termination of the employment contract initiated by the employee and occurs when the employer commits serious breaches in relation to its legal and contractual obligations, that is, the employee is subjected to situations that make the continuation of the employment relationship unsustainable. […]
Injunction obtained by CIESP prevents an increase in PIS and COFINS rates on financial income.
On January 18, 2023, the 11th Federal Civil Court of the Judicial Sub-Section of São Paulo granted the preliminary injunction requested by the Center of Industries of the State of São Paulo (CIESP) so that associated companies can collect PIS and COFINS contributions on financial income with reduced rates of […]
Transaction Announcement – Completion of the Sale of Electro Plastic Assets
Mazzucco&Mello Sociedade de Advogados hereby announces that on January 18, 2023, Electro Plastic, a traditional company operating in the plastics manufacturing sector, successfully concluded the sale of an Isolated Production Unit (UPI) consisting of real estate assets related to expropriations of the former industrial unit in the city of São Paulo. The sale of the […]
Rights that must be respected by airlines with the shutdown of airports
By: Leonardo Neri The media during the week of December 19, 2022, was quite incisive regarding the news presented about the strike at airports. This is because, as we know, the month of December refers to festivities and vacations, that is, the strike ended up affecting countless people who ended up planning to spend […]
Ordinance establishes Tax Litigation Reduction Program
On January 12, 2023, Joint Ordinance No. 1/2023 was published, drafted by the Attorney General's Office of the National Treasury and the Federal Revenue of Brazil, establishing the Tax Litigation Reduction Program, establishing favorable conditions for the renegotiation of tax debts under discussion within the scope of the Federal Revenue Judgment Offices (“DRJ”) and […]
STF ruling on ILO Convention 158 and unjustified dismissal
By: Rafael Mello and Israel Cruz The Brazilian Supreme Court (STF) is set to resume a trial that could prohibit the unjustified dismissal of employees. What would be the consequences of the conclusion of this trial? The possibility that the STF will resume the trial regarding the effects of Brazil’s ratification of […]
Judicial Recovery for small and micro-enterprises
By: Vitor Ferrari and Ivan Kubala According to Brazilian law, micro-enterprises are business corporations, simple partnerships, or individual limited liability companies that earn annual gross revenue equal to or less than R$$ 360,000.00. Small businesses are considered the same business types as micro-enterprises, however, their annual revenue is […]
New obligations in e-Social – 2023
By: Rafael Mello and Israel Cruz The implementation of e-social regarding Occupational Health and Safety information has been completed. In theory, as of the first day of January 2023, all companies would be required to make available, in addition to the information already provided (payrolls, admissions and dismissals), all information related to […]
Launch of events related to labor processes in eSocial extended
By: Rafael Mello and Israel Cruz The government announced on its website[1] the decision to extend until April 1st the deadline for companies to enter information on final convictions or agreements resulting from lawsuits that are being processed in the Labor Courts into e-Social. According to government information, Instruction […]