Copyright and Generative AIs
By Leonardo Neri This is an important issue regarding the copyright protection of works produced by generative artificial intelligences (AIs), that is, those that create and not just identify information. The situation varies according to jurisdictions around the world. In the United States, the US Copyright Office has rejected the protection of copyright […]
12×36 working hours for caregivers and the absence of a written agreement
By Rafael Mello and Fabiana Aparecida da Silva In a recent decision, the 6th panel of the TST, by unanimous vote when judging the appeal in the appeal for review in case no. RR-389-45.2018.5.21.0001, granted overtime during the period in which the daily and weekly limit of the domestic employee's working hours was exceeded, for two caregivers […]
Senate vote on sports betting to be held in December
By Leonardo Neri On the agenda for last Wednesday (29), the vote on the bill that establishes rules for fixed-odds sports betting, known as “bets”, was postponed after discussions in the Senate Plenary. The date for the vote will be set by the President of the Senate, Rodrigo Pacheco. The bill […]
Legal Framework for Loan Guarantees via Law 14,711/23
By Moema Giovanella The entry into force on October 31, 2023 of Law 14,711/23 establishes the Legal Framework for Loan Guarantees, improving the rules for treating credit and guarantees and extrajudicial measures for credit recovery in Brazil. The topic brings great expectations from the market due to the advances it represents to the loan recovery system […]
MTE Ordinance No. 3,714: New guidelines for equal pay
By Rafael Mello and Israel Cruz Ordinance MTE No. 3,714 of November 24, 2023, was published, regulating Decree No. 11,795/2023. This decree is a milestone for equal pay and remuneration criteria. The ordinance outlines specific administrative procedures for the actions of the Ministry of Labor and Employment, focusing on mechanisms […]
Ministry of Health includes 165 new occupational diseases in the official list
By Rafael Mello and Israel Cruz The Ministry of Health published this Wednesday (11/29/2023) an ordinance that included 165 new pathologies in the list of work-related diseases, as published in the “Diário Oficial da União”. With this inclusion, the number of recognized diagnostic codes increases from 182 to 347. This update reflects a growing […]
Judicial Recovery or Bankruptcy of Banking Institutions?
By Vitor Antony Ferrari and Ivan Kubala* With the recent bank failures of Silicon Valley Bank (SVB), in California, and Signature Bank, in New York, both in March of this year, there was much speculation about a possible new global banking crisis, similar to that of 2008. These rumors reached Brazil, which, together with the rise in […]
STJ rules in favor of the taxpayer on the issue of “double PAT”
Em outubro, a 2ª Turma do Superior Tribunal de Justiça (“STJ”), de forma unânime, apontou serem ilegais as limitações trazidas pelo Decreto n° 10.854/2021 à dedução dos valores destinadas ao Programa de Alimentação do Trabalhador (“PAT”) do cálculo do IRPJ, relevante e assertivo precedente firmado em benefício dos Contribuintes brasileiros. As razões que levaram a […]
New BCB Resolution No. 339 updates the rules regarding written duplicates
By Moema Giovanella The National Monetary Council – CMN, the Central Bank of Brazil – BCB and the Securities and Exchange Commission – CVM have been building an important regulatory agenda in recent years to increase competitiveness and security in the negotiation of commercial receivables in the country. Just like the changes to the rules for receivables […]
STJ is expected to rule on the exclusion of ICMS-ST from the PIS and COFINS base on 11/22
O Superior Tribunal de Justiça pautou para o próximo dia 22/11/2023 o julgamento do Tema Repetitivo n° 1.125, que trata da exclusão do ICMS-ST da base de cálculo do PIS e da COFINS. O Tema nº 1125 dos Recursos Repetitivos refere-se a exclusão do ICMS devido na sistemática de substituição tributária (ICMS-ST) pelo substituído da […]