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, […]
HOW THE CLUB-COMPANY PL CAN HELP PROMOTE FOOTBALL IN BRAZIL
By Leonardo Neri The Federal Senate will analyze Bill (PL) nº 5.082/16, which provides for the possibility of Brazilian football clubs becoming corporate corporations through some benefits that the current legislation does not contain. The corporate club aims to help associations that have a lot of debt. Nowadays, in […]
Diversity in Family and Succession Law
By Vitor Antony Ferrari and Ivan Kubala Over the years, diversity has been gaining more and more space in the guardianships related to Family and Succession Law, an institute that still preserves, unjustifiably, a good dose of conservatism (it is said to be discrimination). As we know, for a long time the family was identified only as the union between […]
CYRELA CONSTRUTORA IS THE FIRST COMPANY CONVICTED FOR VIOLATING THE LGPD
By Leonardo Neri and Barbara Oliveira On September 29, the Judge of the 13th Civil Court of the Central Court of São Paulo sentenced the construction company Cyrela to pay compensation for moral damages in the amount of R$10,000 to a client who had his personal data improperly shared with third parties, […]
Published in the Official Gazette of the Union (“DOU”) Complementary Law 175/2020 that defines new rules for charging ISS
Last Thursday, 09/24, Complementary Law 175/2020 was published in the DOU and came into force, which changes the rule of jurisdiction for charging ISS on certain activities, which are now required by the municipality in which the service recipient is headquartered and no longer by the municipality in which the […]
STF determines that the incidence of contribution on a third of vacation is constitutional
By Marcelo Blecher and Rafael Mello As already reported in our newsletter last week, on August 29, 2020, the STF concluded the trial of RE 1,072,485/PR (Theme 985) and established the thesis that the collection of the contribution levied on one-third of vacation pay is legitimate and constitutional. The trial took place in the systematic […]
Covid-19 as an occupational disease? Ordinance 2,345 of the Ministry of Health and its shortened lifespan
By Israel Cruz and Rafael Mello As previously reported, the discussion surrounding the possibility of characterizing COVID-19 as an occupational disease has already been the subject of debates, including before the Federal Supreme Court (STF), which ended up defining that it is possible to recognize the disease as an occupational disease, obviously admitting proof of absence of […]
Bill limiting interest rates on credit cards is approved by the Senate
By André Jerusalmy and Fernanda Lazzarini Bill No. 1,166/2020 was recently approved by the Senate, which establishes that for all debts incurred during the period from March 2020 to July 2021, credit card and overdraft interest will be limited to 30% (thirty percent) per […]
CVM opens BDRs to non-qualified investors
By André Jerusalmy and Fernanda Lazzarini On August 11, the Brazilian Securities and Exchange Commission (“CVM”) issued CVM Resolution 3 (“Resolution 3”), which amends CVM Normative Instructions No. 332, 359, 480 and 555, as it updates the matter regarding Brazilian Depositary Receipts (“BDR”). In short, the […]
STF formalizes understanding of the constitutionality of the incidence of employer social security contributions on the constitutional third of vacations
By Mariana Martins Another emblematic judgment in favor of the Union was concluded at the STF. Last Friday, 08/28/2020, in a judgment held via Virtual Plenary, an understanding was established for the legitimacy of the incidence of the employer's social security contribution on the constitutional third of vacations, contradicting the understanding established within the scope of the STJ in 2016 in terms of repetitive […]