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 […]
Bill approved on taxation of investments abroad
No final de novembro, o Senado Federal aprovou o Projeto de Lei (“PL”) n° 4.173/23, que promoveu e estabeleceu relevantes alterações nas regras de tributação dos rendimentos auferidos por pessoas físicas em aplicações financeiras e entidades controladas no exterior, bem como em relação aos investimentos detidos via trusts no exterior, e na tributação dos fundos […]
Responsibility of companies that sell solid waste
By Leonardo Neri Companies that treat waste need environmental licensing, especially industries and companies that store waste in deposits. Waste treatment involves activities and processes that can have an impact on the environment, such as recycling components and transforming organic matter into compost. Therefore, it is necessary to obtain […]
Iosco recommendations on the cryptoasset market
By Moema Giovanella Launched on November 16 by the International Securities and Exchange Commission – Iosco, with the central purpose of addressing relevant issues related to market integrity and investor protection to securities regulators in the organization’s member countries, the cryptoasset report concludes a process that began on May 23 […]
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 […]