Labor Department establishes the effects of suspension of employment contracts and reduction of working hours and salary on 13th salary and vacations
By Rafael Mello and Leticia Claudia Neves On 10/17/2020, the Undersecretariat of Public Labor Policies, an integral part of the Ministry of Economy, published Technical Note SEI No. 51520/2020/ME, which analyzed the effects of agreements to suspend employment contracts and proportionally reduce working hours and wages on the calculation of […]
LGPD – The implementation phases of a privacy program
By Leonardo Neri As we have already highlighted, the job of the Data Protection Officer (DPO) is to ensure that the processing agent is in compliance with the General Data Protection Law (LGPD). Therefore, it is necessary to know where to start and what to do to achieve this goal. In order to comply with the standards and […]
Attack on the STJ could be considered the biggest cyber attack on the Brazilian Government
By Leonardo Neri and Barbara Oliveira Last Tuesday, November 3, the Superior Court of Justice (STJ) had its entire database encrypted, making it inaccessible internally and externally, which could be considered the largest cyber attack in the history of the Brazilian government. To date, no way to decrypt […]
Payroll tax relief extended by National Congress
In a session held last Wednesday, the 4th, the National Congress overturned the presidential veto to art. 33 of Law 14.020/2020, related to the extension of the Social Security Contribution on Gross Revenue (“CPRB”) to 2021 for 17[1] sectors of the economy that, together, generate approximately 6 million jobs. The so-called payroll tax relief regime […]
“DPO as Service” as a Profitable Measure for Companies in Relation to LGPD
By Leonardo Neri The General Data Protection Law (LGPD) came into force on September 18, 2020, and brought within its sixty-five articles the obligation for controlling companies to appoint a Data Protection Officer, or DPO – Data Protection Officer, the English term for the […]
Cultura Case – Judicial Recovery and Bankruptcy Request arising from Credit not Subject to the Plan
By Vitor Antony Ferrari and Ivan Kubala In the last months of 2018, Livraria Cultura S/A, one of the main and most renowned bookstores in Brazil, aiming to safeguard the maintenance of its economic activity and its continuity in the market, availed itself of the proposal for Judicial Recovery with the objective of financially readjusting itself […]
STF will judge the constitutionality of the DIFAL requirement on sales to non-taxpayers
The Brazilian Supreme Federal Court (“STF”) is expected to begin, on 11/04/2020, the trial of Direct Action of Unconstitutionality (“ADI”) No. 5469, through which the validity of the requirement for the differential rate (“Difal”) of ICMS in interstate sales to non-taxpaying end consumers is discussed, under the terms established by Constitutional Amendment No. 87/2015. It is worth remembering that, […]
STF begins trial on the taxation regime for transactions involving licensing or assignment of the right to use computer programs
The STF began this Wednesday, the 28th, the trial of ADIs 1945 and 5659, which discuss the possibility of operations involving licensing or assignment of use of computer programs, software, already taxed by ISS, also being taxed by ICMS. ADI 1945 was proposed by the PMDB in view of the legislation of the State of […]
CONSIF and CNSeg question changes to ISS before the STF
As previously reported on our blog, Complementary Law 175/2020 was recently enacted, which seeks to change the jurisdiction for collecting ISS on activities of (i) health and veterinary plans; (ii) administration of funds, consortia, credit and debit cards, customer portfolios and post-dated checks; and (iii) commercial leasing […]
STF begins trial on the incidence of the Inheritance and Donation Tax (“ITCMD”) on donations from abroad
The STF Virtual Plenary began this Friday, the 23rd, the trial of RE 851.108/SP (Theme 825) regarding the constitutionality of state laws that establish the incidence of ITCMD on donations from abroad. Although the subject of this trial is a law enacted by the State of São Paulo (State Law 10.705/2000), the decision will have a national impact, […]