Adherence to the Zero Litigation Program is extended until May 31, 2023.
On March 31, 2023, Joint Ordinance No. 3/2023 was published by the Attorney General's Office of the National Treasury (PGFN) and the Federal Revenue of Brazil (RFB), in order to extend the deadline for joining the Tax Litigation Reduction Program (PRLF), also called “Zero Litigation”, which may be formalized until […]
Procedural rite of Judicial Recovery
By: Vitor Ferrari and Ivan Kubala Every judicial proceeding follows a specific procedure to ensure predictability and increase legal certainty. Judicial Reorganization is no exception; however, it is subject to a specific procedure established by the Judicial Reorganization and Bankruptcy Law, Law 11.101/05. First, it is important to clarify who is […]
Mazzuco&Mello in the Media: The difference between moral and sexual harassment in the workplace
The Internal Accident Prevention Committees (CIPA) have gained new responsibilities and even a new name. They are now called Internal Accident Prevention and Harassment Committees. This is because, since March 20, companies required by law to have such committees must also – among other things – […]
STF removes IR on the appreciation of assets transmitted by inheritance or donation taxed by ITCMD.
The Supreme Federal Court (STF) recently issued rulings that prevented the levy of Income Tax on capital gains resulting from the appreciation of assets transferred through inheritance or donation, which had already been subject to the ITCMD (Income Tax on Income Taxes) tax. The rulings were issued by the 1st Panel, in the hearing of the Appeal in Extraordinary Appeal (ARE) […]
Extension of the Deadline for Information on Labor Proceedings in E-Social
By: Rafael Mello and Israel Cruz It was published on this date on the E-social website that the initial date scheduled for sending events related to information on labor lawsuits, initially scheduled for April 1, 2023, has been postponed. The new date for the start of production of these events will be announced soon. A Normative Instruction from […]
By unanimous decision, STF deems unconstitutional fine applied to non-approved compensation
In March 2023, a long-standing debate came to an end, in which taxpayers emerged victorious. The Supreme Federal Court (STF) unanimously ruled, in the judgment of Extraordinary Appeal (RE) No. 796,939 and Direct Action of Unconstitutionality (ADI) No. 4905, that the application of the isolated fine applied in cases of non-approved tax offset is […]
STJ will rule on the exclusion of tax benefits related to ICMS from the IRPJ and CSLL calculation basis
The 1st Section of the Superior Court of Justice (STJ) affected Special Appeals (REsp) No. 1,945,110 and 1,987,158 (repetitive procedure – Topic No. 1,182) for judgment on the possibility of excluding tax benefits related to ICMS – such as reduction of the calculation basis, reduction of the tax rate, exemption, immunity, deferral, among […]
Jurisprudential Guidance OJ 394 of the TST and the Labor Reform
By: Rafael Mello and Israel Cruz The Superior Labor Court (TST) has revised the jurisprudential guideline 394 (OJ 394) that has been in force for at least 13 years. According to the decision and revision of OJ 394 of the TST, the remuneration of the weekly rest, including overtime, must have repercussions on vacations, thirteenth salary, advance notice […]
ESG and its impact on companies: a brief presentation.
By: Antonio Mazzuco, Luiz Gustavo Doles and Fernanda Lazzarini The themes of the environment, social well-being and transparency in companies have been widely explored in the corporate world in recent years. These are certainly not issues to be treated as recent concerns, having been recorded since 1960 with the creation of funds aimed at […]
CPF – Document accepted for identification throughout Brazil, did you know that?
By: Vitor Ferrari and Ivan Kubala On January 11, 2023, Law 14,534/2023 was published in the Official Gazette of the Union, whose legal text, in addition to amending other legal provisions, established the registration number in the Individual Taxpayer Registry, the CPF, as “unique and sufficient for identifying the citizen in public service databases”. In addition, […]