CONTRACTUAL CONSIDERATIONS IN THE SECOND WAVE OF COVID-19
By Antonio Mazzucco, Rafael Mello and Leonardo Neri On November 17, 2020, the government of São Paulo published a decree in the Official Gazette extending the quarantine in the state until December 16. The measure was taken by the state government after an increase in the number of hospitalizations was observed […]
Labor Department establishes the effects of suspension of employment contracts and reduction of working hours and salary on 13th salary and vacations
By Rafael Mello and Leticia Claudia Neves On 10/17/2020, the Undersecretariat of Public Labor Policies, an integral part of the Ministry of Economy, published Technical Note SEI No. 51520/2020/ME, which analyzed the effects of agreements to suspend employment contracts and proportionally reduce working hours and wages on the calculation of […]
LGPD – The implementation phases of a privacy program
By Leonardo Neri As we have already highlighted, the job of the Data Protection Officer (DPO) is to ensure that the processing agent is in compliance with the General Data Protection Law (LGPD). Therefore, it is necessary to know where to start and what to do to achieve this goal. In order to comply with the standards and […]
STF forms majority of votes to remove the ICMS requirement in transactions involving licensing or assignment of the right to use computer programs
Em sessão realizada na última quarta-feira, 04, o Plenário do STF formou maioria para afastar a cobrança do ICMS nas operações com licenciamento ou cessão de direito de uso de programas de computador, no julgamento conjunto das ADIs 1945 e 5659. Até o momento, cinco Ministros já se manifestaram favoráveis ao voto do Min. Dias […]
“DPO as Service” as a Profitable Measure for Companies in Relation to LGPD
By Leonardo Neri The General Data Protection Law (LGPD) came into force on September 18, 2020, and brought within its sixty-five articles the obligation for controlling companies to appoint a Data Protection Officer, or DPO – Data Protection Officer, the English term for the […]
STF will judge the constitutionality of the DIFAL requirement on sales to non-taxpayers
O Supremo Tribunal Federal (“STF”) deve iniciar, no dia 04/11/2020, o julgamento da Ação Direta de Inconstitucionalidade (“ADI”) nº 5469, por meio da qual discute-se a validade da exigência do diferencial de alíquotas (“Difal”) do ICMS nas vendas interestaduais a consumidor final não contribuinte, nos termos estabelecidos pela Emenda Constitucional nº 87/2015. Vale lembrar que, […]
CONSIF and CNSeg question changes to ISS before the STF
Conforme anteriormente divulgado em nosso blog, foi recentemente promulgada a Lei Complementar 175/2020, por meio da qual busca-se alterar a competência para a cobrança do ISS sobre atividades de (i) planos de saúde e médico-veterinários; (ii) administração de fundos, consórcios, cartões de crédito e débito, carteiras de clientes e cheques pré-datados; e (iii) arrendamento mercantil […]
Diversity in Family and Succession Law
By Vitor Antony Ferrari and Ivan Kubala Over the years, diversity has been gaining more and more space in the guardianships related to Family and Succession Law, an institute that still preserves, unjustifiably, a good dose of conservatism (it is said to be discrimination). As we know, for a long time the family was identified only as the union between […]
AGU regulates the conclusion of agreements and transactions within the scope of the Federal Attorney General's Office
Por Marcelo Blecher Foi publicada no Diário Oficial da União (“DOU”) da última segunda-feira, 21, a Portaria 498/2020/PGF/AGU, por meio da qual fica autorizada a celebração de acordos em litígios judiciais, no âmbito da Procuradoria-Geral Federal (“PGF”), que envolvam valores superiores a 60 (sessenta) salários mínimos e não sejam processados nos Juizados Especiais Federais. Referida […]
STF formalizes understanding of the constitutionality of the incidence of employer social security contributions on the constitutional third of vacations
Por Mariana Martins Mais um julgamento emblemático em favor da União foi encerrado no STF. Na última sexta-feira, 28/08/2020, em julgamento realizado via Plenário Virtual, assentou-se entendimento pela legitimidade da incidência da contribuição previdenciária patronal sobre o terço constitucional de férias, contrariando-se o entendimento sedimentado no âmbito do STJ em 2016 em sede de repetitivo […]