New Procedural Rules at the TST: Understand Resolution 224/2024
The recent Resolution No. 224/2024 of the Superior Labor Court (TST), which came into effect on December 28, 2024, brings significant changes to the labor appeals system, especially in the processing of appeals. Among the main changes introduced by Resolution 224/2024, the possibility of filing an internal appeal for decisions […]
Temporary Suspension of S-1200 Events in eSocial: What your company needs to know for January 2025
An important update regarding eSocial has been published to be implemented starting in January of this year. Starting in January 2025, the reception of S-1200 events (Remuneration of Workers linked to the General Social Security Regime) is temporarily suspended. The reason for this suspension is the need to update the salary ranges that […]
BCB changes to the Pix Regulation and operation of the Pix arrangement with the new BCB Resolution 402/2024
From the publication of (i) Resolution of the Central Bank of Brazil – BCB No. 402, on July 22, 2024; (ii) Resolution BCB No. 403; on July 23, 2024; (iii) Normative Instruction BCB No. 491; and (iv) on August 2, 2024, of Resolution BCB No. 406 and Resolution BCB […]
STJ will help the legal nature of stock option plans – Stocks Option Plans
The Superior Court of Justice expects to rule in 2024 on Topic No. 1,226, which affects Special Appeals 2,069,644 and 2,074,564, and seeks to define the legal nature of the “stock option plan”. The topic aims to clarify the legal nature of stock option plans for executives to purchase shares in companies […]
Taxpayer obtains injunction to extend deadline for filing Dirbi with the Federal Revenue Service
In July, the Regional Federal Court of the 4th Region issued a decision granting a preliminary injunction requested by a shoe manufacturing company to extend its deadline for submitting the Dirbi – Declaration of Incentives, Waivers, Benefits and Immunities of a Tax Nature. In this action, the company requested, first and foremost, the suspension of […]
Central Bank of Brazil (BCB) raises limit for foreign exchange transactions
The Central Bank of Brazil (BCB) has increased the limits for foreign exchange transactions with immediate settlement by financial institutions, as well as brokerage firms and distributors of securities and securities, such as foreign exchange brokers and other non-banking institutions. In order to increase the limits for institutions to carry out foreign exchange transactions […]
Taxpayer obtains injunction to waive 5-year limit for tax credit offset
At the beginning of July 2024, the 2nd Federal Court of Jundiaí issued a preliminary decision that allowed a cosmetics manufacturing company to file a Declaration of Compensation (DCOMP) using credit after the five-year period from the final judgment of the court decision that generated it. The credit, calculated at its original value […]
The Controversy over the Payment of Court Costs and Appeal Deposits: Who can make these payments in labor court?
For an appeal to be heard by the Court, it is essential to pay the court costs and the appeal deposit. However, it often happens that the client, due to financial difficulties or some other problem, seeks help from third parties to cover the aforementioned legal expenses. Given this scenario, many questions arise as to the possibility of a law firm […]
Surety Bond: A viable solution for companies facing recourse deposits and cash court guarantees
Recently, the firm addressed in one of its publications the update of the judicial deposit values made available by the Superior Labor Court (TST), which will come into effect in August as of August 1, 2024. To ensure the correct filing of the appeal and consequent knowledge and judgment of the appeal, it is essential that lawyers and […]
New CMN Resolution 5146/2024 simplifies the methodology of financial instrument classification criteria
Published on June 26, 2024 by the National Monetary Council – CMN, CMN Resolution No. 5,146 proposes adjustments to CMN Resolution No. 4,966, of November 25, 2021, which establishes the criteria and concepts for classification, recognition, measurement, provisioning and write-off of financial instruments, as well as for the designation and recognition […]