Senate opens public consultation on tax incentive projects related to LGPD
By: Leonardo Neri Recently, Senator Izalci Lucas (PSDB/DF), with the support of the National Association of Data Privacy Professionals (“ANPPD”), proposed Bill No. 4 of 2022 (“PL 4/22”), which brought the opportunity to discuss the possibility of tax incentives for companies that invest and adhere to the adjustments […]
STJ BEGINS UNPRECEDENTED TRIAL ON THE LEVY OF PIS AND COFINS ON DISCOUNTS AND BONUSES.
On Tuesday, November 29, 2022, the 1st Panel of the Superior Court of Justice (STJ) began a ruling on a relevant tax issue for retail: the levying of PIS and COFINS on commercial bonuses and discounts obtained on the purchase of goods. The Federal Revenue Service has stated that "rebates received [...]
STF will resume trial of ADIs on Difal from December 9, 2022
The Supreme Federal Court will resume the trial of Direct Actions of Unconstitutionality No. 7,066, 7,070 and 7,078 between December 9 and 16, 2022. The ADIs will define whether the principle of annual prior notice should be applied in relation to the changes promoted by Complementary Law No. 190/2022, which regulated Difal under the terms […]
Event: Tax and Perse Transaction
Last Thursday, November 24th, we held a breakfast meeting with Grant Thornton Brazil to discuss controversial aspects of Tax Transactions and PERSE with our partners and clients. The event was attended by our tax partner, Odair Silva, and Wanessa Pinheiro, partners at Grant Thornton, and the Special Advisor to the Minister of Economy […]
Exclusion of ICMS-ST from the PIS and COFINS base. STJ TOPIC 1,125: after a favorable vote by the Rapporteur, the judgment is suspended due to a request for review.
A 1ª Seção do Superior Tribunal de Justiça (STJ) iniciou o julgamento, nesta quarta-feira (23/11/2022), dos Recursos Especiais 1.896.678/RS e 1.958.265/SP, sob a sistemática de Recursos Repetitivos (tema n. 1.125). Contudo, após o voto favorável do Relator do caso, o Ministro Gurgel de Faria, que se manifestou a favor da exclusão do ICMS-ST da base […]
Stalking Horse
Por: Vitor Ferrari e Ivan Kubala Originalmente, o termo Stalking Horse refere-se a uma modalidade de caça, na qual o caçador esconde-se por detrás de um cavalo para surpreender sua presa. O termo se popularizou no âmbito de processos de fusão e aquisição privados, no qual um dos interessados realizava o primeiro lance do leilão […]
Promise of purchase and sale in the acquisition of real estate developments
By: Vitor Ferrari and Ivan Kubala One of the most popular investments among Brazilians, if not the most popular, is real estate. Many investors profit from buying and selling these assets, so reducing operational and tax costs with this activity is of utmost importance so that the return on invested capital is the […]
Purchase and Sale Agreements for Shareholdings.
Por: Antonio Mazzucco e José Henrique Torres Este artigo tem por finalidade detalhar as cláusulas e condições comumente em contratos de compra e venda de ações ou cotas sociais. Não é objetivo deste artigo detalhar cada uma dessas cláusulas e condições, mas apenas dar uma visão geral aos profissionais que lidem com isso no dia […]
Mazzucco & Mello Advogados stands out in the retail market, by assisting Casa Norte Atacado in the Compliance program.
Mazzucco & Mello Advogados once again stands out in the retail market, by assisting Casa Norte Atacado in the Compliance program regarding the implementation of processes in accordance with the General Law of Data Protection (LGPD). Casa Norte Atacado is benchmark in the commercialization of wholesale materials for retail. The Privacy & Personal Data Protection program […]
Mazzucco & Mello advises Casa Norte Atacado on the Compliance program.
O escritório Mazzucco & Mello Advogados mais uma vez se destaca no mercado de varejo, ao assessorar a Casa Norte Atacado no programa de Compliance referente implementação de processos de acordo com a Lei Geral de Proteção de Dados (LGPD). Casa Norte Atacado é referência na comercialização de materiais de atacado para o varejo. O programa […]