Tax Reform is enacted
Na última semana, em dia histórico (20/12/2023), após 40 anos de discussões (e espera) foi promulgada a Emenda Constitucional nº 132, da Reforma Tributária. Haverá profunda mudança no atual sistema tributário, especificamente em relação a tributação sobre o consumo. A solução visada pela Reforma consiste, em resumo, na conversão/unificação de 5 tributos existentes em nosso […]
Dating, Qualified Dating and Stable Union
By Vitor Antony Ferrari, Ivan Kubala and Nicoly Crepaldi Minchuerri* As customs and social values evolve, it is common for people to change the way they interact with each other. In the field of relationships, this change can be easily observed when we analyze the way relationships develop between younger people compared to older people.
Anatel approves new consumer law rules
By Leonardo Neri Anatel approved the new version of the General Consumer Rights Regulation (RGC) after extensive internal analysis. Anatel’s president highlighted the importance of this regulation as a means of protecting consumers. The board proposed several changes, including extending call center opening hours to 6:00 a.m. to 6:00 p.m.
STJ excludes ICMS-ST from the PIS and COFINS bases
Last week, the Superior Court of Justice concluded the judgment of Repetitive Theme No. 1,125, and established the thesis that “ICMS-ST does not form the basis for calculating PIS and COFINS contributions owed by the substituted taxpayer in the progressive tax substitution regime”. Theme No. 1,125 of the Repetitive Appeals refers to […]
Distinguishing: Definition and Applicability
By Vitor Antony Ferrari, Ivan Kubala and Nicoly Crepaldi Minchuerri* When deciding on a specific procedural issue, the judge is obliged to provide a basis for his/her understanding, under penalty of the decision rendered being considered null and void. To substantiate this, he/she uses, among other legal grounds, the precedents established by the Superior Courts on the thesis debated in the specific case, which serve to […]
São Paulo approves Tax Transaction for debts registered in active debt
Foi publicada a Lei n° 17.843/2023, que cria no Estado de São Paulo o programa “Acordo Paulista”, apto a promover melhores condições para a realização de transação resolutiva de litígio relativo à cobrança de créditos da Fazenda Pública, de natureza tributária ou não tributária, inscritos em dívida ativa no Estado de São Paulo. A nova […]
Judge allegedly invented thesis using ChatGPT
By Leonardo Neri The National Council of Justice (CNJ) will examine a decision signed by a federal judge of the 1st Region, which, in reality, was generated by an artificial intelligence system, using ChatGPT. The discovery of this incident occurred because the decision was based on a fictitious case law of the Superior Court of Justice […]
Bill approved on taxation of investments abroad
No final de novembro, o Senado Federal aprovou o Projeto de Lei (“PL”) n° 4.173/23, que promoveu e estabeleceu relevantes alterações nas regras de tributação dos rendimentos auferidos por pessoas físicas em aplicações financeiras e entidades controladas no exterior, bem como em relação aos investimentos detidos via trusts no exterior, e na tributação dos fundos […]
Responsibility of companies that sell solid waste
By Leonardo Neri Companies that treat waste need environmental licensing, especially industries and companies that store waste in deposits. Waste treatment involves activities and processes that can have an impact on the environment, such as recycling components and transforming organic matter into compost. Therefore, it is necessary to obtain […]
Iosco recommendations on the cryptoasset market
By Moema Giovanella Launched on November 16 by the International Securities and Exchange Commission – Iosco, with the central purpose of addressing relevant issues related to market integrity and investor protection to securities regulators in the organization’s member countries, the cryptoasset report concludes a process that began on May 23 […]
