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, […]
Approval of Investment Funds in Agro-Industrial Production Chains (FIAGRO) and Presidential Vetoes
By: Andre Jerusalmy Law No. 14,130/21 (“Law 14,130”) was sanctioned by the President of the Republic on March 29 of this year. This law approved the creation of Investment Funds in Agroindustrial Production Chains (Fiagro), establishing it as an amendment to Law No. 8,668 of June 25, 1993 (“Law 8,668”), which originally dealt with […]
PGFN publishes guidelines on the exclusion of ICMS from the PIS/COFINS base
After the judgment of the declarations of embargo concluded on May 13, 2021, the National Treasury Attorney General's Office (“PGFN”) issued Opinion SEI No. 7698/2021/ME, indicating the procedures that must be observed by the Brazilian Federal Revenue Service (“RFB”) to comply with the thesis established in RE 574,706, which determined the exclusion of ICMS (highlighted on the invoice) from the tax base […]
Legal Framework for Startups is taken to the Presidency
By: André Jerusalmy and Fernanda Lazzarini Although approved by the Chamber of Deputies on December 14, 2020, Complementary Bill No. 249/2020 (“PLP 249/20”), also known as the “Legal Framework for Startups”, was considered impaired due to the approval of the Plenary’s Global Substitute Amendment to Complementary Bill No. 146/2019 […]
Publication of the Notice for the Concession of the Paulista Coastal Lot Road System
By: Leonardo Neri On Friday, May 14th, the State Official Gazette published the notice for the concession of highways in the Litoral Paulista section, with an estimated investment of R$1.4 billion over the 30-year concession contract. The concession covers 222 kilometers of road network for the provision of […]
CVM releases update to Empresas.NET system
Por: André Jerusalmy No último dia 11 de maio, a CVM publicou o Ofício Circular CVM/SEP 03/21, que anunciou que o sistema Empresas.net passará a ser utilizado por meio de uma plataforma online, deixando de ser necessário o download do arquivo que antes era necessário. Como sabido, o sistema “Empresas.NET” é um software utilizado pelas […]
Considerations on Telework: Regulation and Contextualization due to the pandemic
Por: Rafael Mello e Israel Cruz O teletrabalho foi regulamentado no Brasil em 2017 através da promulgação da lei 13.467/2017, também conhecida como “reforma trabalhista”. De acordo com a regulamentação em questão, foi expressamente tratada a possibilidade da contratação de empregado para exercer suas atividades de forma remota mediante ferramentas tecnológicas. Para este tipo de […]