Tax Reform is enacted
Last week, on a historic day (December 20, 2023), after 40 years of discussion (and waiting), Constitutional Amendment No. 132, the Tax Reform, was enacted. It will bring profound changes to the current tax system, specifically regarding consumption taxation. The solution envisaged by the Reform consists, in short, of converting/unifying five existing taxes in our […]
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
Law No. 17,843/2023 was published, creating the “Acordo Paulista” program in the State of São Paulo, designed to promote better conditions for resolving disputes related to the collection of tax and non-tax debts owed by the Public Treasury in the State of São Paulo. The new […]
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
At the end of November, the Federal Senate approved Bill (“PL”) No. 4,173/23, which promoted and established relevant changes in the rules for taxing income earned by individuals in financial investments and controlled entities abroad, as well as in relation to investments held via trusts abroad, and in the taxation of funds […]
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 […]