STF recognizes general repercussions on the incidence of ITCMD on PGBL and VGBL funds
No último dia 13 de maio, o Supremo Tribunal Federal, decidiu, por unanimidade, reconhecer a existência de repercussão geral do Tema nº 1.214, representado pelo Recurso Extraordinário nº 1.363.013/RJ, que trata da incidência do Imposto sobre Transmissão Causa Mortis e Doação (ITCMD) sobre os planos Vida Gerador de Benefício Livre (VGBL) e o Plano Gerador […]
Brand symbol of capitalism claims that customer data was accessed without prior authorization
By: Leonardo Neri McDonald's, the world's largest fast food chain, has alleged that Brazilian customer data was accessed improperly following a security incident reported in the media. The company's representative in Brazil reiterated that no 'sensitive data' of franchise chain consumers was exposed, and that it cooperated […]
STF modulates the effects of the exclusion of IRPJ and CSLL on Selic
Modulação não se aplicará a ações ajuizadas até a data de início do julgamento, 17/09/2021. No último dia 29 de abril, o Supremo Tribunal Federal (STF), decidiu, por unanimidade de votos, modular os efeitos da decisão proferida no Recurso Extraordinário 1.063.187/SC (Tema 962). O julgamento afastou a incidência do Imposto de Renda de Pessoa Jurídica […]
STF concludes discussion on (Im)seizability of guarantor’s property in lease – Topic 1,127
By: Vitor Antony Ferrari, Ivan Kubala As we have already announced, Extraordinary Appeal 1307334 is currently being processed at the Federal Supreme Court (STF), discussing the constitutionality of the (non)seizability of the residential property of the guarantor of a lease agreement. At the time, the judgment already had eight votes, all of which were cast on August 12, after […]
Federal Revenue regulates REFIS for small businesses
No último dia 29 de abril, foi publicada a Instrução Normativa da Receita Federal nº 2.078, que regulamenta o Programa de Reescalonamento do Pagamento de Débitos no Âmbito do Simples Nacional (Relp) instituído pela Lei Complementar nº 193/2022. O programa, conhecido como “Refis” das pequenas empresas, tem por objetivo proporcionar melhores condições para que microempreendedores […]
Forms of Usucaption
By: Vitor Antony Ferrari, Ivan Kubala Usucapion is the original form of obtaining property, since there is no legal link between the former owner and the new one. It involves obtaining property, usually real estate, as a result of the time in which it was occupied in a quiet and peaceful manner, and there may be a just title, such as a […]
DPO enters the Brazilian Classification of Occupations – CBO.
By: Leonardo Neri The Data Protection Officer (DPO) has been included in the Brazilian Classification of Occupations, CBO. Among the professions included by the Ministry of Labor and Social Security are skateboarders, DPOs, e-commerce analysts and more than 2 thousand recognized occupations, which have the integration of Income Tax declarations in the Annual Report of Information […]
SERASA will be held responsible for blocking debtors' cell phones
By: Vitor Antony Ferrari, Ivan Kubala The National Consumer Secretariat (SENACON), part of the Ministry of Justice, is preparing a notification for the companies SERASA and SuperSim for the alleged remote blocking of cell phones of debtor customers who stopped paying their debts. Several consumers reported that their cell phones simply froze, […]
Independent Investment Agents are closer to the Investing Partners
By: André Jerusalmy The National Monetary Council (CMN) made the decision that now allows autonomous investment agents (AAI) to organize themselves as business corporations – without the restriction of being a group of professionals – meeting one of the main demands of the sector, which was the possibility of attracting investments by […]
STJ defines the Market Value of the Property as the Calculation Basis for ITBI
By: Vitor Antony Ferrari, Ivan Kubala In real estate transactions, notably in the transfer of real estate, whether free of charge or for a fee, the incidence of tax (ITCMD and ITBI, for example) is a very recurrent subject and has always generated debates in the administrative and judicial spheres, as the respective municipal and state legislation does not exhaust all […]
