NEW LAW REQUIRES PREGNANT WOMEN TO BE REMOVED FROM ANY CLASSROOM ACTIVITIES
On 05/13/2021, Law 14.151/2021 was published, which determines the absence from work of pregnant workers during the covid-19 pandemic, without prejudice to their remuneration. According to this law, pregnant workers will be at the disposal of their employers to perform their activities at home, by means of telecommuting, remote work, or any other form of […]
ANAC holds Participatory Meeting to Present the New Regulatory Perspective for Agricultural Aviation
On July 06, 2021, the National Civil Aviation Agency (“ANAC”), through the Superintendence of Operational Standards (“SPO”), promoted a Participative Meeting in its official channel, with the objective of evaluating the regulatory framework of aero-agricultural operations brought about in particular by the Brazilian Civil Aviation Regulation (“RBAC”) No. 137 (“RBAC 137”), entitled “Certification and Operational […]
DDSA members are recognized by renowned Latin American directory
This October, the law firm De Luca, Derenusson, Schuttoff & Advogados – DDSA was recognized for the work of two partners in the renowned directory Who’s Who Legal, which identifies the leading legal professionals and experts in business law consulting based on an independent and comprehensive survey. The two partners awarded were Flavia Marcilio Barbosa, […]
Alert – BACEN Annual Census
BACEN’S ANNUAL CENSUSDear customers, The Central Bank of Brazil (BACEN) conducts the Census of Foreign Capital in the Country with the objective of compiling statistics on the foreign sector, especially the International Investment Position, subsidizing the formulation of economic policies and assisting the activities of economic researchers and international organizations. They must submit this year’s […]
DDSA Advogados celebrates 10 years with the promotion of two new partners
At the end of 2021, DDSA’s membership was expanded to include two new attorneys. The specialist in Real Estate Law, José Davi Fidalgo, and the specialist in Aeronautical Law, Rita Godoy. Both were already part of the DDSA. 2021 also marked the celebration of DDSA’s 10 years of existence, with a wide coverage of several […]
PAYMENTS FOR COMMERCIAL EXPLOITATION OF COPYRIGHTS CAN BE FULLY DEDUCTED FOR IRPJ PURPOSES
The Brazilian Federal Revenue Service, through the Cosit Consultation Solution No. 64/2021, decided that the payments made for the commercial exploitation of copyrights can be fully deducted as an operating expense for Income Tax purposes. According to the understanding of the tax authorities, the limit of up to 5% of net revenue for IRPJ deduction […]
STF DECLARED THE UNCONSTITUTIONALITY OF THE INCIDENCE OF IRPJ AND CSLL ON THE SELIC RATE IN THE RECOVERY OF TAXES
The Federal Supreme Court, in September 2021, concluded the judgment of RE No. 1.063.187 (Theme No. 962) and, unanimously, ruled for the unconstitutionality of the levy of IRPJ and CSLL on the Selic Rate received by the taxpayer when repaying an undue debt, the following thesis being established: “It is unconstitutional the incidence of IRPJ […]
Five-Year Census for Companies with Foreign Capital
Dear customers, We hereby inform you that the deadline for the five-year census of Brazilian companies and funds with foreign capital is open. Periodically, the Central Bank of Brazil (“BCB”) conducts a census of foreign capital in the country, in order to organize statistics on the foreign sector and thus determine Brazil’s international investment position, […]
ORDINANCE NO. 12.071/2021 REGULATES ELECTRONIC PUBLICATION OF ACTS OF CLOSELY-HELD COMPANIES
Still at the end of last year, the Ministry of Economy published ME Ordinance No. 12,071, which provides for the electronic publication and disclosure of the acts of closely-held companies with annual gross revenues of up to R$78,000,000.00 in the Central Balance Sheet System of the Public Digital Bookkeeping System (“SPED”). Through this Ordinance, it […]
Changes in Remote Working Rules and Regulation of the Hybrid Regime
Leila Pigozzi Alves and Ana Carolina Silva De Luca, Derenusson, Schuttoff Lawyers On March 28, 2022 the Federal Government published the Provisional Measure n. 1,108 (“MP 1,108”) which, among other issues, changes the legislation on telework. Because of these changes, and also because of the extension of the existing telework regulation to the hybrid regime, […]