Federal Revenue publishes Normative Opinion COSIT No. 5 of 2018 that provides a restrictive interpretation of the concept of inputs
On December 18, 2018, the Federal Revenue Service published the Normative Opinion of the General Coordination of Taxation (COSIT) No. 5, of 2018, which provides a restrictive interpretation of the concept of inputs in comparison to the understanding adopted by the Ministers of the Superior Court of Justice in Repetitive Special Appeal No. 1,221,170/PR judged by the 1st Panel. The judgment of the aforementioned appeal […]
Federal Revenue publishes Normative Instruction that provides for the procedure for imputing tax liability
On December 28, 2018, the Federal Revenue Service published Normative Instruction No. 1,862 of 2018, which provides for the procedure for imputing tax liability within the scope of the Federal Revenue Service of Brazil. The aforementioned Normative Instruction considers that tax liability presupposes the existence of a master rule of tax incidence, referring to the tax obligation and the master rule of […]
Federal Revenue publishes Interpretative Declaratory Act No. 5 of 2018 requiring proof of origin of resources abroad
On December 6, 2018, the Federal Revenue Service published Interpretative Declaratory Act No. 5 of 2018, updating the Agency’s understanding regarding the application of the Special Regime for Exchange and Tax Regularization (RERCT) in relation to the proof, through documents, of the origin of undeclared resources abroad. Brazilians will be summoned to prove […]
The advent of Law 13,792/19 and changes related to limited companies
Published in the Official Gazette of the Union on January 4, 2019, Law 13.792/19, which amends provisions of the Civil Code that apply to limited companies. The new Law ensures that the quorum for dismissal of a partner-administrator, appointed in the Articles of Association, is reduced from 2/3 to a majority of the share capital, if […]
The necessary classification in the list of regulatory standards (NR 15) of the Ministry of Labor to characterize unhealthiness.
In a recent ruling by the 1st Panel of the Superior Labor Court, published on 11/09/2018, the simple handling of cement in the activities performed by the Claimant as a bricklayer was considered to be no unhealthy activity, contrary to the expert report contained in the records, based on Summary 448, I, of the TST. This is because, in […]
The Limits of the Non-Competition Clause (Or Barrier Clause) in Franchise Agreements
The franchise system has proven to be a great alternative for entrepreneurs who want to expand their brand quickly, without having to spend a large investment. According to the definition given in article 2 of Law No. 8,955/94, a Business Franchise is “the system by which a franchisor grants the franchisee the right […]