Analysis of the STF decision on outsourcing and recognition of employment relationships
Recently, Minister Cármen Lúcia, of the Federal Supreme Court (STF), overturned a decision by the 58th Labor Court of São Paulo that recognized the employment relationship between a driver and the company ETM Transporte e Logística Eireli.
The first instance decision had considered the service provision contract entered into between the company and the driver through a legal entity to be invalid, contradicting the understandings consolidated by the STF on the legality of outsourcing.
Recognition of employment relationship: STF suspends proceedings throughout the country
The Federal Supreme Court (STF) has ordered the suspension of all ongoing proceedings in the country that discuss the recognition of employment relationships in service provision contracts.
The decision was made in Extraordinary Appeal with Appeal No. 1,532,603, which discusses the legality of hiring self-employed workers or those hired through a legal entity, the jurisdiction of the Labor Court in these cases and the burden of proof regarding the allegation of fraud.
The measure aims to ensure uniformity of decisions and legal certainty, and remains valid until the final judgment on the matter.
Exclusion of the Presumed IPI Credit from the PIS/COFINS base
In another important trial on tax issues that took place in December 2023, the Plenary of the Federal Supreme Court (“STF”), when analyzing General Repercussion Theme No. 504, understood that the Presumed IPI Credit, arising from the acquisition of inputs for the manufacture of products destined for export, must be excluded from the base […]
STF allows termination of small value tax foreclosure
Last Wednesday, the Plenary of the Federal Supreme Court (“STF”), when judging the General Repercussion Theme No. 1,184, decided that Tax Executions of low value can be extinguished, if so desired by the Federated Entity (Union, States or Municipalities) that understands the lack of interest in acting or continuing with such small Executions […]
STF schedules ICMS-Difal trial for November 22nd
The Supreme Federal Court has scheduled for trial on November 22nd the Direct Actions of Unconstitutionality (ADIs) No. 7,066, 7,070 and 7,078, which discuss and question part of Complementary Law No. 190/2022, which amends the Kandir Law (LC 87/1996) to regulate the collection of the ICMS Tax Rate Differential on operations and services […]
STF will decide the constitutionality of an isolated fine of 50% applied to non-approved compensations.
The Supreme Federal Court (STF) will decide the constitutionality of the 50% fine in the case of an unapproved DCOMP. The justices of the Supreme Federal Court (STF) resumed on June 1, 2022, the trial of Extraordinary Appeal (RE) No. 796,939 and Direct Action of Unconstitutionality (ADI) No. 4905, in which it will be decided whether the tax authorities can charge a fine from […]
STF concludes discussion on (Im)seizability of guarantor’s property in lease – Topic 1,127
By: Vitor Antony Ferrari, Ivan Kubala As we have already announced, Extraordinary Appeal 1307334 is currently being processed at the Federal Supreme Court (STF), discussing the constitutionality of the (non)seizability of the residential property of the guarantor of a lease agreement. At the time, the judgment already had eight votes, all of which were cast on August 12, after […]
STJ defines the Market Value of the Property as the Calculation Basis for ITBI
By: Vitor Antony Ferrari, Ivan Kubala In real estate transactions, notably in the transfer of real estate, whether free of charge or for a fee, the incidence of tax (ITCMD and ITBI, for example) is a very recurrent subject and has always generated debates in the administrative and judicial spheres, as the respective municipal and state legislation does not exhaust all […]
STF defines the limits of res judicata in tax matters
The Supreme Federal Court (STF) has scheduled a ruling tomorrow (December 15) on the limits of res judicata in tax matters. This is one of the most relevant topics in the tax field, and depending on the Court's decision, it could have significant—and even billion-dollar—impacts on taxpayers. Under the terms of the paradigm process, […]
STF judges the effects of the decision that removed the incidence of ICMS between establishments owned by the same person
The Supreme Federal Court (STF) will resume this Friday (12/10) the trial of the declaratory appeals in the Declaratory Action of Constitutionality (ADC) No. 49, which dismissed the collection of ICMS on the transfer of goods between establishments owned by the same owner. The action was tried in April of this year, when the STF declared some […]