Ordinance establishes Tax Litigation Reduction Program
On January 12, 2023, Joint Ordinance No. 1/2023 was published, drafted by the Attorney General's Office of the National Treasury and the Federal Revenue of Brazil, establishing the Tax Litigation Reduction Program, establishing favorable conditions for the renegotiation of tax debts under discussion within the scope of the Federal Revenue Judgment Offices (“DRJ”) and […]
STF ruling on ILO Convention 158 and unjustified dismissal
By: Rafael Mello and Israel Cruz The Brazilian Supreme Court (STF) is set to resume a trial that could prohibit the unjustified dismissal of employees. What would be the consequences of the conclusion of this trial? The possibility that the STF will resume the trial regarding the effects of Brazil’s ratification of […]
Judicial Recovery for small and micro-enterprises
Por: Vitor Ferrari e Ivan Kubala De acordo com a legislação brasileira, microempresas são sociedades empresárias, sociedades simples, ou empresas individuais de responsabilidade limitada, que aufiram, anualmente, receita bruta igual ou inferior a R$ 360.000,00. Já as empresas de pequeno porte são compreendidas pelos mesmos tipos empresariais que as microempresas, entretanto, seu faturamento anual é […]
New obligations in e-Social – 2023
By: Rafael Mello and Israel Cruz The implementation of e-social regarding Occupational Health and Safety information has been completed. In theory, as of the first day of January 2023, all companies would be required to make available, in addition to the information already provided (payrolls, admissions and dismissals), all information related to […]
Launch of events related to labor processes in eSocial extended
By: Rafael Mello and Israel Cruz The government announced on its website[1] the decision to extend until April 1st the deadline for companies to enter information on final convictions or agreements resulting from lawsuits that are being processed in the Labor Courts into e-Social. According to government information, Instruction […]
Can an employee who participated in acts on 01/08/23 be dismissed for just cause?
Our partner, Rafael Mello, contributed to a report on Portal R7 that explains the potential consequences for those who participated in the acts of vandalism on January 8, 2023, from a labor law perspective. Read the full article at: https://noticias.r7.com/prisma/o-que-e-que-eu-faco-sophia/empregado-que-participou-de-ato-extremista-pode-ser-suspenso-e-ate-demitido-por-justa-causa-13012023
Federal Government announces new fiscal recovery measures
On January 12, 2023, the Minister of Finance, Fernando Haddad, announced the new measures in the economic area that will be adopted by the Federal Government for fiscal recovery, with the intention of balancing the budget forecast for the year 2023, considering the current deficit in public accounts of approximately R$$ 231 billion, […]
The Institute of Disregard of Legal Personality
By: Vitor Ferrari and Ivan Kubala In December 2022, President Jair Bolsonaro (PL) fully vetoed Bill 3,401/08, whose legal text provided for changes to the Institute of Disregard of Legal Personality, a procedure already provided for in the national legal system and through which it is temporarily removed, and only in exceptional cases, […]
CVM GUIDANCE OPINION No. 40: CVM'S OPINION ON CRYPTOASSETS
By: Antonio Carlos Mazzucco and Luiz Gustavo Doles On October 11, 2022, the CVM issued CVM Guidance Opinion No. 40, clarifying the entity's opinion on how cryptoassets that fall under the concept of securities should be treated in Brazil given the growing supply of cryptoassets. The […]
ECONOMIC FREEDOM ACT AND BUSINESS ENVIRONMENT ACT: AN ANALYSIS OF THE LEGISLATION AND ITS PRACTICAL EFFECTS
By: Antonio Mazzucco, Luiz Gustavo Doles and Fernanda Lazzarini In a scenario of change in government, it is worth highlighting advances in Brazilian commercial legislation aimed at strengthening private initiative in opposition to economic statism. These advances resulted from the so-called Economic Freedom Law, as Law 13,378 came to be known, enacted […]