STATES WILL SHARE TAXPAYER DATA
As of January 1, 2020, State Treasuries will be able to share taxpayer information. The measure is included in the Sinief Adjustment No. 8, published by the National Council of Treasury Policy (Confaz), and should facilitate the inspection processes. This data exchange will take place in the environment of the Public System of Digital Bookkeeping […]
Approval of Accounts | 2019
The Corporate Law team at DDSA- DE LUCA, DERENUSSON, SCHUTTOFF E AZEVEDO ADVOGADOS has prepared a report on the mandatory requirement for Limited Liability Companies and Corporations to approve accounts and appoint an Audit Committee, by means of ordinary meetings or assemblies. The deadline closes on April 31, and failure to comply with the legislation […]
STJ DEFINES QUESTION ABOUT THE NEED OF PROOF FOR TAX COMPENSATION IN A WRIT OF MANDAMUS
This February 2019, the 1st Section of the Superior Court of Justice, resuming the judgment that had been suspended in December 2018, at the request of Justice Og Fernandes, decided, in a repetitive judgment, the issue of the need for proof of undue tax collection for offsetting credits via a writ of mandamus. At the […]
States will begin sharing taxpayer information starting in 2020
The Sinief Adjustment No. 8 of the National Council of Finance Policy (Confaz) provides the possibility for states to share taxpayer information. It is worth clarifying that the aforementioned data exchange will take place through the Public Digital Bookkeeping System (SPED) environment, which gathers all the accessory obligations of legal entities. Currently, only the taxpayer’s […]
Latin Lawyer 250 – 2019
DDSA- DE LUCA, DERENUSSON, SCHUTTOFF E AZEVEDO ADVOGADOS was recognized by the Latin Lawyer 250 guide as one of the best corporate law firms in Latin America. DDSA- DE LUCA, DERENUSSON, SCHUTTOFF E AZEVEDO ADVOGADOS was recognized by Latin Lawyer’s 250 guide as one of Latin America’s leading business law firms.
Lisbon Seminar – Ettore Botteselli
Ettore Botteselli, lawyer from the corporate area of DDSA- DE LUCA, DERENUSSON, SCHUTTOFF E AZEVEDO ADVOGADOS, is one of the organizers of the Seminar “Business between Portugal, Brazil and China: a Practical Analysis”, which will take place in Lisbon. The event, in conjunction with SRS Advogados and Ibrachina – Instituto Sociocultural Brasil China, will seek […]
GENERAL CONSIDERATIONS ON FEDERAL LAW NO. 13,842 OF JUNE 17, 2019 – FOREIGN CAPITAL PARTICIPATION IN SCHEDULED AND NON-SCHEDULED PUBLIC AIR TRANSPORT COMPANIES
On June 19, 2019, Provisional Measure 863, dated December 13, 2018 (MP 863/18) was converted into law (No. 13,842/2019), which: (i) modifies art. 181; (ii) revokes clauses I and II of the main section and paragraphs 1, 2, 3 and 4 of article 181; and (iii) repeals arts. 182, 184, 185 and 186, all from […]
NEWS ABOUT WORKING ON SUNDAYS AND HOLIDAYS
The Federal Constitution (“FC”), the Consolidation of Labor Laws (“CLT”), and Law 605/1949 ensure workers a paid weekly rest period, “preferably on Sundays”. However, the CLT authorizes work on Sundays and holidays on an exceptional basis, for reasons of public convenience or overriding service needs, subject to prior permission from the competent labor authority, assigning […]
The Federal Supreme Court decides that the non-collection of declared ICMS may be considered a crime
The decision handed down by the Federal Supreme Court when ruling on RHC 163.334 establishes that the non-collection of the declared ICMS is a crime when the taxpayer acts contumaciously and maliciously, fitting this conduct into article 2, II, of Law 8137/1990. In light of the aforementioned decision, it can be concluded that the partners […]
IRREGULAR WITHHOLDING OF CORPORATE PROFITS AND CONSEQUENT LIABILITY OF THE MANAGERS OF JOINT STOCK CORPORATIONS
Because it is characterized as the goal of all business activity and acts as a conjunctive factor of the interests of investors operating in the private market, profit, per se, is an ever constant paradigm within the business dynamics. For this reason, Brazilian law enshrines the essential right of the investor (partner or shareholder) to […]