States will no longer be able to charge DIFAL ICMS on e-commerce, Supreme Court rules
Mais um importante julgamento ocorreu, nesta quarta-feira (24.02), no Plenário do Supremo Tribunal Federal, sobre um tema bastante aguardado: a inconstitucionalidade da cobrança de adicional de ICMS pelos Estados no comércio eletrônico, conhecido como diferencial de alíquotas ou “Difal”. O julgamento de deu a partir da análise de dois processos, um de repercussão geral (RE […]
STF rules on the constitutionality of including ICMS in the CPRB calculation basis
Em julgamento realizado terça-feira (23/02), o Supremo Tribunal Federal (STF) definiu que o ICMS deve compor a base de cálculo da Contribuição Previdenciária sobre a Receita Bruta (CPRB). Por um placar de sete votos a quatro, essa foi a tese aprovada pelo Plenário da Suprema Corte ao julgar o RE nº 1.187.264. A maioria dos […]
Judicial Recovery Plan by Creditors
Por: Vitor Antony Ferrari e Ivan Kubala Como é cediço, vigora o texto da Lei n. 14.112/2020, com exceção dos vetos do Presidente Jair Bolsonaro, os quais serão levados à nova deliberação pelo Congresso Nacional. Contudo, de forma geral, a referida norma, apesar de recente e de não ter sido colocada em prática de forma […]
Federal Revenue Service admits PIS and COFINS credits on waste treatment expenses
Desde que o STJ apreciou o conceito de insumo para fins de creditamento de PIS e COFINS, estabelecendo os critérios de relevância ou essencialidade, nota-se que a Receita Federal tem adotado, cada vez mais, interpretações menos restritivas. É nesse contexto que despesas, até então não admitidas para geração de créditos, têm sido apreciadas sob a […]
National Consumer Secretariat and ANPD discuss agreement to protect consumer data
By: Leonardo Neri Last Monday (15), the National Consumer Secretariat (Senacon/MJSP) and the National Data Protection Authority (ANPD) met to continue negotiations on an agreement aimed at protecting consumer data, called the Technical Cooperation Agreement (ACT). The agreement provides for the sharing of information by Senacon to […]
Declaration of Brazilian Capital Abroad
By: André Jerusalmy We inform you that starting today, February 15th, the deadline for submitting the declaration of the Census of Brazilian Capital Abroad (“CBE”) is open, in which residents in Brazil must declare to the Central Bank the existence of values of any nature held outside the country, including assets, rights, instruments […]
Data leak exposes over 100 million mobile phone accounts
By: Leonardo Neri Following the recent massive leak of personal data from more than 220 million people (see https://www.mazzuccoemello.com/policia-federal-investiga-o-maior-vazamento-de-dados-da-historia-do-brasil/), a new data breach has been discovered that may have resulted in the exposure of more than 100 million cell phone accounts. According to information released by a cybersecurity company, the leaked personal data was available […]
New ordinance published establishing conditions for tax transactions amid economic impacts generated by the pandemic
The National Treasury Attorney General's Office (PGFN) announced this Thursday (February 11) new conditions for negotiating tax debts with the Union due to the economic impacts resulting from the Covid-19 pandemic. According to Ordinance No. 1,696, published today in the DOU, taxes due and unpaid may be negotiated, provided that […]
Exceptions to the double visit criterion in labor inspections – Ordinance 396/21 of the Special Secretariat for Social Security and Labor
February 1, 2021 By Israel Cruz The Special Secretariat for Social Security and Labor, an agency of the Ministry of Economy, published Ordinance 396 on January 11, 2021, which aimed to establish situations incompatible with the double visit criterion. The double visit criterion is aimed at Microenterprises and Small Businesses, and […]
Labor Prosecutor's Office advises companies on the removal of pregnant women in the context of the pandemic
01/02/2021 By Rafael Mello and Israel Cruz On 01/15/2021, the Public Ministry of Labor (“MPT”) issued technical note No. 1 of 2021 with the aim of protecting the health and providing equal opportunities at work for pregnant workers in the face of the second wave of the COVID 19 pandemic. In its note, the MPT advises companies […]