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 […]
End of ICMS Agreement 100/97 and its impacts on agribusiness
December 17, 2020 After more than 20 years in effect, ICMS Agreement 100/97 may be on its last legs. With its expiration date set for March 31, 2021, agricultural companies that previously benefited from the agreement are already planning to minimize the impacts of the change in tax treatment. Published by […]
Superior Labor Court Suspends Proceedings in Case of Outsourcing of Services
12/16/2020 By Rafael Mello and Isarael Cruz On 12/02/2020, the Superior Labor Court (“TST”) decided to process an incident of repetitive appeals in case no. 1000-71.2012.5.06.0018, so that the court’s understanding regarding labor proceedings in which the legal nature of passive joinder of parties in outsourcing cases is discussed […]
Analysis of the technical note from the Covid-19 working group of the Public Ministry of Labor
12/14/2020 By Rafael Mello and Leticia Cordeiro The GT COVID – 19 working group of the Public Ministry of Labor (MPT), issued on December 3, 2020, technical note no. 20/2020, with the objective of establishing sanitary and epidemiological guidelines and guidance for employers, companies, public and private entities to contain the pandemic caused by […]
Judicial Recovery of Rural Producers: Bill 4,458 approved by the Senate could generate controversy
12/08/2020 By Vitor Anotny Ferrari and Ivan Kubala Due to the COVID-19 pandemic and its impacts on the national economy, the processing of Bill (PL) 6229/05, which amends several rules of Law No. 11,101/05, which regulates Judicial and Extrajudicial Recovery and Bankruptcy, became urgent, which is why it was approved on […]
Minister Dias Toffoli revokes injunction issued by Minister Luiz Fux to require the presentation of the CND as an essential requirement for Judicial Recovery
12/04/2020 By Vitor Antony Ferrari and Ivan Kubala In a note published in September of this year, we had communicated a preliminary decision issued by Minister Luiz Fux, at the time recently sworn in as President of the Supreme Court of Justice, requiring a company in judicial recovery to present a Certificate of Tax Compliance for approval of the […]
Tax aspects of the New Bankruptcy Law
Bill No. 4,458/2020, which amends the Bankruptcy Law, was recently approved (November 25) by the Senate Plenary and now awaits presidential approval for enactment. If not vetoed, the so-called New Bankruptcy Law (“NLF”) will establish several changes to procedures related to corporate judicial recovery and bankruptcy, such as […]