Difal: Rosa Weber asks for prominence and trial will be restarted
Justice Rosa Weber, president of the Supreme Federal Court, requested that the Direct Actions of Unconstitutionality No. 7,066, 7,070 and 7,078 be considered prominent in the trial, which discuss whether the principle of annual prior notice should be applied in relation to the changes promoted by Complementary Law No. 190/2022. Thus, the trial, which had a favorable score of 5×3 […]
Need for supervision in Judicial Recovery
By: Vitor Ferrari and Ivan Kubala According to the unanimous understanding of the 1st Reserved Chamber of Business Law of the Court of Justice of São Paulo, both the supervision and the inspection of a judicial recovery cannot be disregarded in order for its termination to take place. In this specific case, the judging panel rejected the decision to terminate […]
Expansion of consumer credit – possible legal impacts for 2023
By: Leonardo Neri Initially, as we know, President Luiz Inácio Lula da Silva (“Lula”) was president of Brazil from 2003 to 2010, a period in which he brought new changes and implementations to his government. In view of this, this article will exclusively address the changes related to the expansion of consumer credit, focusing on […]
Special business districts created in the interior of São Paulo.
By: Vitor Ferrari and Ivan Kubala The Honorable Court of Justice of the State of São Paulo has officially created business and arbitration courts in large cities in the interior of the state, such as Sorocaba, São José do Rio Preto, Campinas and Ribeirão Preto. According to the Court of Justice itself, these courts will have jurisdiction to […]
Senate opens public consultation on tax incentive projects related to LGPD
By: Leonardo Neri Recently, Senator Izalci Lucas (PSDB/DF), with the support of the National Association of Data Privacy Professionals (“ANPPD”), proposed Bill No. 4 of 2022 (“PL 4/22”), which brought the opportunity to discuss the possibility of tax incentives for companies that invest and adhere to the adjustments […]
STJ BEGINS UNPRECEDENTED TRIAL ON THE LEVY OF PIS AND COFINS ON DISCOUNTS AND BONUSES.
Last Tuesday, November 29, 2022, the 1st Panel of the Superior Court of Justice (STJ) began the trial of a relevant tax issue for retail: the incidence or not of PIS and COFINS on commercial bonuses and discounts obtained in the acquisition of goods. The Federal Revenue has positioned itself in the sense that “rebates received […]
STF will resume trial of ADIs on Difal from December 9, 2022
The Supreme Federal Court will resume the trial of Direct Actions of Unconstitutionality No. 7,066, 7,070 and 7,078 between December 9 and 16, 2022. The ADIs will define whether the principle of annual prior notice should be applied in relation to the changes promoted by Complementary Law No. 190/2022, which regulated Difal under the terms […]
Andrade Gutierrez Engenharia requests extrajudicial recovery.
By: Vitor Ferrari and Ivan Kubala Target of the Lava Jato operation and forced to sign a leniency agreement with the Union in which it undertakes to return approximately R$1.50 billion, the famous construction company Andrade Gutierrez, through its business group, filed a request for extrajudicial recovery in the approximate amount of R$2.36 billion in […]
Exclusion of ICMS-ST from the PIS and COFINS base. STJ TOPIC 1,125: after a favorable vote by the Rapporteur, the judgment is suspended due to a request for review.
The 1st Section of the Superior Court of Justice (STJ) began the trial, this Wednesday (11/23/2022), of Special Appeals 1,896,678/RS and 1,958,265/SP, under the Repetitive Appeals system (theme no. 1,125). However, after the favorable vote of the Rapporteur of the case, Minister Gurgel de Faria, who spoke in favor of the exclusion of ICMS-ST from the […]
Stalking Horse
By: Vitor Ferrari and Ivan Kubala Originally, the term Stalking Horse refers to a hunting modality in which the hunter hides behind a horse to surprise his prey. The term became popular in the context of private merger and acquisition processes, in which one of the interested parties made the first bid in the auction […]