STF begins trial on the incidence of the Inheritance and Donation Tax (“ITCMD”) on donations from abroad
O Plenário Virtual do STF iniciou nesta sexta-feira, 23, o julgamento do RE 851.108/SP (Tema 825) acerca da constitucionalidade de leis estaduais que estabelecem a incidência ITCMD sobre doações provenientes do exterior. Muito embora o objeto desse julgamento seja uma lei editada pelo Estado de São Paulo (Lei Estadual 10.705/2000), a decisão terá impacto nacional, […]
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 […]
CYRELA CONSTRUTORA IS THE FIRST COMPANY CONVICTED FOR VIOLATING THE LGPD
Por Leonardo Neri e Barbara Oliveira No último dia 29 de setembro, a Juíza de Direito da 13ª Vara Cível do Foro Central de São Paulo condenou a construtora Cyrela ao pagamento de indenização por danos morais no importe de R$ 10 mil a um cliente que teve seus dados pessoais compartilhados indevidamente com terceiros, […]
Published in the Official Gazette of the Union (“DOU”) Complementary Law 175/2020 that defines new rules for charging ISS
Na última quinta-feira, 24/09, foi publicada no DOU e entrou em vigor a Lei Complementar 175/2020, que altera a regra de competência para a cobrança do ISS sobre determinadas atividades, as quais passam a ser exigidas pelo município em que está sediado o tomador do serviço e não mais pelo município em que localizado o […]
Brazilian Federal Revenue Service Inspection Plan for 2020
Por Marcelo Blecher Recentemente a Secretaria Especial da Receita Federal do Brasil publicou o Relatório Anual da Fiscalização de 2020, que contempla os resultados da Fiscalização de 2019, bem como o plano de ações para o exercício da fiscalização para o ano de 2020. O Plano Anual de Fiscalização é elaborado pela Subsecretaria de Fiscalização […]
Airport Concessions: 6th Round processes are approved. Contract values are adjusted due to the change in scenario.
By Christian Fernandes Rosa and Beatriz Wehby In February 2020, the National Civil Aviation Agency (ANAC) published the opening of a public consultation for social participation in the process of the 6th round of airport concessions. Granted in blocks, the 22 airports are in the South, Central and North areas. This past Tuesday, the 15th of […]
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 […]