Same-Sex Marriage and Homophobia in Brazil
By: Vitor Antony Ferrari and Ivan Kubala Despite the recent advances and achievements, the fact is that the right to equal marriage has not been introduced into Brazilian legislation, and, despite being widely and correctly practiced, it has been relying on the historical and correct understanding of the Judiciary. This means that the Civil Code that determines the […]
Congress extends by 60 days the validity of Provisional Measure 1,046, which establishes measures to combat Covid-19
By: Rafael Mello and Israel Cruz On June 16, 2021, Congress extended Provisional Measure 1046 of 2021 (“MP 1046/21”) for another 60 days. On April 28, 2021, MP 1046/2 was published, which provides “for labor measures to address the public health emergency of international importance resulting from the coronavirus (COVID-19).” […]
CVM launches public hearing on new BDR rules
By: André Jerusalmy On September 17, 2020, the Brazilian Securities and Exchange Commission (“CVM”) published public hearing No. 03/21 (“Public Hearing”), a new proposed rules for BDRs (“Brazilian Depositary Receipts”). These new rules aim to revoke CVM Instruction No. 332, of April 4, 2000, as well as […]
40 years of the National Environmental Policy
By: Leonardo Neri The National Environmental Policy (PNMA) aims to preserve, improve and restore environmental quality conducive to life, aiming to ensure, in the country, conditions for socioeconomic development, national security interests and the protection of the dignity of human life, in accordance with article 2 of Law 6938 of 1981, which provides […]
Justice carries out first search and seizure based on LGPD rules
By: Leonardo Neri Published last September, the new General Data Protection Law saw its first search and seizure warrant issued last week, on June 10th. The São Paulo Judiciary granted the warrant due to suspected misuse of customers' personal data […]
End of the casting vote: CARF authorizes PIS and COFINS credits on port expenses
The 3rd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (“CARF”) allowed a taxpayer operating in foreign trade to credit PIS and COFINS on port expenses (judgment no. 9303-011.412). The vote of Councilor Vanessa Marini Cecconello prevailed, who, using the criteria of relevance and essentiality established by the Superior Court of Justice (“STJ”) […]
Congress extends by 60 days the validity of MP 1,045, which instituted a new emergency program to protect employment and income and complementary measures to combat Covid
By: Rafael Mello and Israel Cruz On April 28, 2021, Provisional Measure 1,045 of 2021 (“MP 1045/21”) was published, which provides “Institutes the New Emergency Program for the Maintenance of Employment and Income and provides for complementary measures to address the consequences of the public health emergency of international importance resulting from the coronavirus (covid-19) in […]
Municipal Autonomy and Urban Development
By: Leonardo Neri Article 18[1] of the Federal Constitution establishes that the political-administrative organization of the Republic comprises the Union, States, Municipalities, and the Federal District, all of which are autonomous, with no hierarchy among the federative entities. In other words, they all have clear and distinct rules of jurisdiction, established by the Constitution. In this sense, the Constitutional jurisprudence of […]
New installment program is approved by the City of São Paulo
At the end of May, the City of São Paulo approved Law No. 17,577/2021, which established the 2021 Installment Payment Program (PPI 2021). The new program will allow São Paulo taxpayers to settle their debts with the municipality, both tax and non-tax, making it possible to obtain significant discounts […]
Congress overturns vetoes and maintains FIAGRO benefits
In a session held on June 1, the National Congress overturned important presidential vetoes to Bill No. 5191/2020, approved and converted into Law No. 14,130/2021, which established the Agroindustrial Chain Investment Funds (“FIAGRO”). FIAGRO will be used to invest in assets linked to the agribusiness sector, such as rural properties, […]