FEDERAL GOVERNMENT REVOKES SUSPENSION OF LABOR CONTRACTS, PROMISES A NEW LABOR LAW AND CHANGES THE LAW ON ACCESS TO INFORMATION
After a number of criticisms of PM 927, particularly regarding its article 18, which allowed the suspension of labor contracts for 4 (four) months through an agreement between the parties, the Federal Government revoked this article through PM 928. Published in an extra edition of the Official Gazette yesterday (23), and with immediate effect, the […]
LEGAL SECURITY IN THE APPLICATION OF THE SPECIAL TAXATION REGIME (RET) FOR THE SALE OF REAL ESTATE AFTER THE CONCLUSION OF THE CONSTRUCTION WORK – LAW 10.931/04.
The edition of Law 13,970/19, published on December 27, 2019, with the introduction of article 11-A in Law 10,931/04, which provides for the segregate estate of real estate developers among others, ended the doubt about the form and extension of the application of the Special Taxation Regime – RET for the revenues of developers arising […]
LACCA: Thought Leaders 2020 CORPORATE | M&A
João Cláudio de Luca, partner of DDSA – De Luca, Derenusson, Schuttoff Advogados, was recognized for his work in Corporate Law and M&A at LACCA: Thought Leaders 2020. The international publication names those lawyers who have distinguished themselves in their field as trusted leaders of excellence. We thank all our clients and partners for this […]
THE NORMATIVE INSTRUCTION NO. 66 OF THE DREI AND THE ALTERATION IN THE PROCESS OF OPENING, ALTERATION, TRANSFERENCE AND CLOSING OF BRANCHES
Recently the National Department for Business Registration and Integration (DREI) issued its Normative Instruction number 66, changing, in the company registration manuals issued by the Brazilian Boards of Trade, the provisions referring to the opening, alteration, transfer, and extinction of branches in states different from the state where the company is headquartered, aiming to standardize […]
BRAZIL: NEW GUIDELINES FOR ANTI-MONEY LAUNDERING AND PREVENTION OF TERRORIST FINANCING
In recent years, the Brazilian securities market experienced a significant growth. Last year (2019), the foreign direct investment (FDI) in Brazil registered a 26% increase, as per the data provided by the United Nations Conference on Trade and Development (UNCTAD). MSI’s Brazilian law member DDSA – De Luca, Derenusson, Schuttoff & Advogados takes a look […]
PROVISIONAL MEASURE 927/2020 | LABOR ALTERNATIVES FOR FACING THE STATE OF CALAMITY
Updated: April 23 at 5:00 PM Dear Clients, On March 22, 2020, the Federal Government published Provisional Measure no. 927/2020 with the main labor measures to face the state of public calamity recognized by Legislative Decree n. 6/2020 and the public health emergency of international concern due to the coronavirus (COVID-19). In general, the MP […]
The Brazilian Federal Revenue Service recognized, through the Cosit Consultation Solution No 151, that social security contributions are not levied on bonuses given to employees
The Federal Revenue Service recognized, through the Cosit Consultation Solution No. 151, that no social security contribution is levied on bonuses given to employees, as provided by the Labor Reform Law No. 13,467, in force since November 11, 2017. However, for a sum to be qualified as a performance-related bonus, some requirements must be met, […]
TJ/MG DISMISSES ITCMD LEVY ON ASSETS ABROAD
In a recent judgment, the 7th Civil Chamber of the Court of Appeals of the State of Minas Gerais unanimously decided to dismiss an interlocutory appeal brought by the Treasury of the State of Minas Gerais, on the grounds that ITCMD cannot be levied on assets located abroad[1]. According to the vote cast by the […]
RBAC 117 AND AERONAUT’S LAW – ARTICLES THAT HAVE RECENTLY ENTERED INTO FORCE
The Aeronaut Law (Law No. 13,475/2017) came into effect in November 2017. However, some articles had a deadline of 30 months after the official publication of the Law to come into effect. This deadline expired last February 29th, when articles 12, 13, 20, paragraph 1 and paragraphs of article 21, and articles 29 and 30 […]
STJ SETS THESES ON THE STATUTE OF LIMITATIONS DEADLINE FOR REDIRECTING TAX EXECUTION TO PARTNERS
After long years and several requests for examination, the Superior Court of Justice has defined the counting of the statute of limitations for redirecting the tax execution to the partners in case of irregular dissolution of the company. The thesis was defined by the judgment of REsp nº 1.201.993/SP, on a repetitive basis, that is, […]