MP reinstates payroll, revokes Perse benefits and limits compensation
O Governo Federal, em mais uma investida pelo aumento da arrecadação, publicou a Medida Provisória (“MP”) n° 1.202/2023, que majora consideravelmente a tributação suportada pelos contribuintes mediante a reoneração da folha de pagamentos, a revogação dos benefícios do Programa Emergencial de Retomada do Setor de Eventos (“Perse”) e a limitação da compensação de créditos decorrentes […]
The intersection of Privacy and Generative AI
By Leonardo Neri One of the most popular panels at AI Governance Global 2023 was: “Can Generative AI Survive the GDPR?”. The discussion with panelists from academia, regulators (EDPS – European Data Protection Authority, among others) and industry, raised more questions than answers, in fact no one knew how to reconcile the challenges of […]
STF allows termination of small value tax foreclosure
Na última quarta-feira, o Plenário do Supremo Tribunal Federal (“STF”), ao julgar o Tema de Repercussão Geral n° 1.184, decidiu que Execuções Fiscais de baixo valor podem ser extintas, se assim quiser o Ente Federado (União, Estados ou Municípios) que entenda pela falta de interesse de agir ou de prosseguir com tais Execuções de pequena […]
Tax Reform is enacted
Na última semana, em dia histórico (20/12/2023), após 40 anos de discussões (e espera) foi promulgada a Emenda Constitucional nº 132, da Reforma Tributária. Haverá profunda mudança no atual sistema tributário, especificamente em relação a tributação sobre o consumo. A solução visada pela Reforma consiste, em resumo, na conversão/unificação de 5 tributos existentes em nosso […]
Dating, Qualified Dating and Stable Union
By Vitor Antony Ferrari, Ivan Kubala and Nicoly Crepaldi Minchuerri* As customs and social values evolve, it is common for people to change the way they interact with each other. In the field of relationships, this change can be easily observed when we analyze the way relationships develop between younger people compared to older people.
Anatel approves new consumer law rules
By Leonardo Neri Anatel approved the new version of the General Consumer Rights Regulation (RGC) after extensive internal analysis. Anatel’s president highlighted the importance of this regulation as a means of protecting consumers. The board proposed several changes, including extending call center opening hours to 6:00 a.m. to 6:00 p.m.
STJ excludes ICMS-ST from the PIS and COFINS bases
Last week, the Superior Court of Justice concluded the judgment of Repetitive Theme No. 1,125, and established the thesis that “ICMS-ST does not form the basis for calculating PIS and COFINS contributions owed by the substituted taxpayer in the progressive tax substitution regime”. Theme No. 1,125 of the Repetitive Appeals refers to […]
Distinguishing: Definition and Applicability
By Vitor Antony Ferrari, Ivan Kubala and Nicoly Crepaldi Minchuerri* When deciding on a specific procedural issue, the judge is obliged to provide a basis for his/her understanding, under penalty of the decision rendered being considered null and void. To substantiate this, he/she uses, among other legal grounds, the precedents established by the Superior Courts on the thesis debated in the specific case, which serve to […]
São Paulo approves Tax Transaction for debts registered in active debt
Foi publicada a Lei n° 17.843/2023, que cria no Estado de São Paulo o programa “Acordo Paulista”, apto a promover melhores condições para a realização de transação resolutiva de litígio relativo à cobrança de créditos da Fazenda Pública, de natureza tributária ou não tributária, inscritos em dívida ativa no Estado de São Paulo. A nova […]
Judge allegedly invented thesis using ChatGPT
By Leonardo Neri The National Council of Justice (CNJ) will examine a decision signed by a federal judge of the 1st Region, which, in reality, was generated by an artificial intelligence system, using ChatGPT. The discovery of this incident occurred because the decision was based on a fictitious case law of the Superior Court of Justice […]