E-Commerce sector emissions expected to continue growing in 2021
01/28/2021 By André Jerusalmy The year 2020 was the year in which the world experienced (and continues to experience) one of the deadliest pandemics in history. In the opposite direction, 2020 was also marked as one of the hottest years for the capital markets, with Brazil having an impressive 28 IPOs (initial public offerings).
Reflections of the Proposal to Modernize CVM Instruction 480 for Publicly Traded Companies
01/27/2021 By André Jerusalmy In the first half of December 2020, the Brazilian Securities and Exchange Commission (CVM) published a public hearing on the draft of a reform of Instruction 480, of December 7, 2009 (Instruction 480), which is the main normative instruction applicable to publicly-held companies. Although Instruction 480 has already been the subject of […]
Single Counter, the new Business Registration system of JUCESP
01/21/2021 By André Jerusalmy On January 15, the Commercial Board of the State of São Paulo (“JUCESP”) launched the system called Balcão Único, which brings together all the tools necessary for opening companies, thus simplifying the process, since the entrepreneur will use it free of charge, electronically and from […]
STF will define the scope of tax immunity for mixed-economy companies providing public services
January 18, 2021, is not the first time the issue has reached the full bench of the Supreme Federal Court (STF). The issue of reciprocal immunity, a constitutional provision expressed in Article 150, Section VI, item "a," has been the subject of discussion on other occasions. The central point of the controversy is defining the scope of the rule—that is, whether […]
Special Secretariat for Social Security and Labor establishes that the link between COVID-19 and work can only be defined after a medical examination has been carried out
By: Rafael Mello In order to bring some legal certainty to this complex period that society is experiencing, the Special Secretariat for Social Security and Labor, linked to the Ministry of Economy, issued Technical Note SEI No. 56376/2020/ME, which sought to guide and clarify the analysis and configuration of the nexus between work and COVID-19. […]
STF will decide whether the increased ICMS rate for electricity and telecommunications is constitutional
The Federal Supreme Court (STF) has scheduled February 5, 2021, for a ruling on a highly relevant tax issue: the debate surrounding the possibility of state laws establishing higher ICMS rates for the supply of electricity and telecommunications services. The issue, which has already […]
PIS/COFINS and advertising expenses
December 21st Since the ruling in Resp No. 1,221,170/PR, the Superior Court of Justice (STJ) has shed new light on the concept of inputs for the purpose of utilizing PIS and COFINS credits. This topic, the subject of much controversy, finally gained a new chapter with the definition presented by the Superior Court. In […]
Labor court does not hold the State responsible for layoffs during the pandemic
12/18/2020 By Fabiana Aparecida da Silva According to a survey conducted by ConJur, companies from various sectors are seeking to hold the State accountable for employee layoffs due to the shutdown during the pandemic. Companies in the food, accommodation, textile and transportation sectors make up the majority of those seeking to hold the State accountable. Employers […]
Compensation for the loss of an opportunity in the labor field
December 17, 2020 By Hannah Priante and Israel Cruz We have recently seen an increase in discussions in the labor courts regarding compensation for lost opportunities. This issue gains greater relevance when considering the potential pre-contractual and post-contractual damages in conjunction. For example, candidates for a specific position […]
Chamber Approves Basic Text of the Legal Framework for Startups
12/17/2020 By André Jerusalmy and Fernanda Lazzarini The Complementary Bill No. 249/2020 (“PL 249/20”), presented in October by the Executive Branch, was approved by the Chamber of Deputies last Monday, December 14, 2020, and aims to establish the so-called Legal Framework for Startups, which provides for a series […]