NEW THESIS GAINS STRENGTH AGAINST THE ADDITIONAL 10% ON THE FINE OF THE FGTS
Since 2001, the Complementary Law 110/2001 obliges employers, in case of termination of the Employment Contract without just cause, to collect an additional social contribution of 10% on the FGTS balance, in addition to the 40% paid to the employee. The so-called additional contribution was created to cover the losses from the Summer (1989) and […]
RECENT COURT DECISIONS HAVE AUTHORIZED THE EXCLUSION OF PIS AND COFINS FROM THEIR OWN CALCULATION BASIS
Considering the STF’s decision in Extraordinary Appeal No. 574.706, judged under the general repercussion system, which established a position that taxpayers could exclude the ICMS from the PIS/COFINS tax base, several similar theses have gained force in the courts, among them the exclusion of the PIS/COFINS amount from its own tax base. Decisions have been […]
PERT – REDUCTION OF LATE PAYMENT INTEREST AND COMPENSATORY FINES PREVIOUSLY ACCOUNTED FOR AS EXPENSES IS INCOME SUBJECT TO TAXATION BY THE IRPJ, CSLL, PIS AND COFINS
The Brazilian Federal Revenue Service, through COSIT Consultation Solution No. 65, of March 1, 2019, has expressed its understanding that the reversal or recovery of the amount of late payment interest and compensatory fines that had been recognized as expenses, integrate the calculation bases of the Income Tax (IRPJ), CSLL, PIS and COFINS at the […]
IBRADIM State Meeting
Luanda Backheuser, partner of the real estate law area of DDSA- DE LUCA, DERENUSSON, SCHUTTOFF E AZEVEDO ADVOGADOS, participated as a debater in the State Meeting of the Brazilian Institute of Real Estate Law – IBRADIM. The event dealt with the challenges and expectations of new regulatory frameworks and perspectives about the real estate market […]
FOREIGN OWNERSHIP CHANGE FOR AIRLINES IN BRAZIL SANCTIONED
The amendment allowing 100% (one hundred percent) of the capital stock of airlines to be held by foreigners was sanctioned by President of the Republic Jair Bolsonaro in the form of Law 13,842 of June 17, 2019, which approved the text of Provisional Measure 863/2018. Until then, Brazilian legislation restricted the maximum limit of 20% […]
NEW LAW MODIFIES QUORUMS FOR DISMISSAL OF MANAGING PARTNER AND WAIVES THE NEED FOR A PARTNERS’ MEETING TO EXCLUDE A MINORITY SHAREHOLDER
Federal Law 13,792/19 was published in January of this year, amending §1º of article 1,063 of the Civil Code with regard to the dismissal of a managing partner appointed in the articles of incorporation and the exclusion of a minority shareholder for just cause in limited liability companies. Previously, the dismissal of a managing partner […]
New resolution establishes measures aimed at ensuring the stability of mining dams in Brazil
Following the occurrence in Brumadinho/MG, the National Mining Agency (“ANM”) published Resolution No. 4 (“Resolution”) on February 15, 2019, which establishes the adoption of precautionary regulatory measures to ensure the stability of mining dams. According to the ANM database, there are 218 mining dams classified as having high associated potential damage, i.e. damage that could […]
MP 868/2018 – Approved Provisory Measure that will guide the new structural conditions for basic sanitation in Brazil
The federal government published on 12/28/18 new provisional measure No. 868/2018 regarding the structural conditions of basic sanitation in Brazil. This measure alters and expands the competencies of the National Water Agency (ANA), an autarchy that, besides continuing to be responsible for the management of water resources, will also regulate the provision of public basic […]
Precedent 618 of the STJ – Reversal of the burden of proof in environmental damage compensation actions
On October 30th the Superior Court of Justice published Precedent number 618, which recommends the application of the reversal of the burden of proof in environmental degradation lawsuits. In the environmental sphere, proof is circumscribed to the terms of the rules of civil procedure. In effect, under the terms of article 373 of the Code […]
DDSA AMONG THE 500 BEST OF ANÁLISE
DDSA-De Luca, Derenusson, Schuttoff e Azevedo Advogados and partners João Claudio De Luca Junior, Leila Pigozzi Alves and Luis Roux Azevedo are among the 500 most admired by Análise Editorial.