DDSA PARTICIPATES IN THE AMERICAS REGIONAL CONFERENCE OF MSI, IN MIAMI
Last weekend (01/25 and 01/26), João Claudio de Luca Junior and Claudia Derenusson Riedel, partners of DDSA-De Luca, Derenusson e Schuttoff Advogados, participated in the Americas Regional Conference promoted by MSI Global Alliance in Miami. The body is a global association that brings together legal professionals with extensive knowledge and experience, capable of serving a […]
The Administrative Council of Tax Appeals – CARF ruled out the levy of social security contribution on the hiring bonus
The 2nd Panel of the Administrative Council of Tax Appeals has already issued decisions recognizing the non-levy of social security contribution on the hiring bonus. According to the Attorney General of the National Treasury, the bonus should be taxed, because it is remuneration, since there is predictability in its payment. Taxpayers say that the hiring […]
GOVERNMENT EXTENDS DEADLINE FOR PAYMENT OF FEDERAL TAXES UNDER THE SIMPLES NACIONAL
The Managing Committee of Simples Nacional (CGSN) approved yesterday, March 18, 2020, CGSN Resolution No. 152, which extends the deadline for payment of federal taxes under Simples Nacional. The measure, which also applies to Individual Microentrepreneurs (MEI), is part of the package to minimize the economic impacts of the coronavirus pandemic. With this, the federal […]
DDSA COLLABORATES ON LEGAL GUIDE FOR ITALIAN INVESTORS
DDSA Advogados partners João Claudio de Luca Junior and Ana Luisa Castro Cunha Derenusson, along with lawyers Paula Mariozzi and Isabela Sevzatian Silveira, collaborated in the preparation of the “Legal Guide for Business Opportunities in Brazil” for the Italian-Brazilian Chamber of Commerce – ITALCAM. They wrote an article about the Aeronautics Code and the current […]
The Administrative Council of Tax Appeals – CARF decided that expenses with fuel and fleet maintenance generate PIS and COFINS credits for the wholesale activity
The 3rd Regular Panel of the Administrative Tax Appeals Council (CARF) decided that expenses with fuel and vehicle fleet maintenance generate PIS and COFINS credits for a company with wholesale activities, based on the decision handed down by the Superior Court of Justice, which judged Repetitive Appeal No. 1221170. The Superior Court established in the […]
COVID-19: PROTECTIVE MEASURES FOR THE AIRLINE INDUSTRY
The aviation sector was one of the hardest hit with the COVID-19 pandemic and the restrictive measures that required social distancing and/or isolation (as applicable). With a significant drop in demand and cancellation of international flights and reduction in the domestic market and with fear of triggering an unprecedented crisis in the area, which represented […]
ITBI FOR REAL ESTATE ACQUIRED AT AUCTION
The acquisition of real estate by judicial auction can be a profitable business, since the purchase price is below the market value. However, the advantage did not extend to Real Estate Transfer Tax – ITBI, which was calculated by the municipal tax authorities according to the market value of the property and not the auction […]
CORONAVIRUS AND AIRLINES: FEDERAL GOVERNMENT MP
In view of the increase in cases of coronavirus infection and with the requests to prevent the increase of contamination, the Airline sector is one of the most affected, with a significant number of cancellations and abrupt drops in national and international flights. Last night (03/18), the Federal Government signed a Provisional Measure (MP) granting […]
Limitations on hiring pilots as a Legal Entity or Independent contractor
In response to the Official Letter forwarded by the Federal Public Ministry (MPF) of Anápolis – Goiânia, the National Civil Aviation Agency (ANAC) clarified that according to Law No. 13,475 of 2017 is authorized the hiring of crew members as a legal entity, when it does not exceed the period of 30 (thirty) days from […]
The Administrative Council of Tax Appeals – CARF recognizes PIS and COFINS credits on expenses with environmental requirements
The 1st Ordinary Panel of the Administrative Tax Appeals Council (CARF) understands that the expenses arising from environmental obligations imposed by the government must be considered inputs, for the purpose of crediting the PIS and Cofins taxes. In the mentioned judgment, the rapporteur, Councilor Liziane Angelitti Meira, recognized that the taxpayer would be entitled to […]