A NEGOCIAÇÃO NAS RELAÇÕES DE TRABALHO GANHA FORÇA
Publicada decisão do Supremo Tribunal Federal que pode ajudar empresas a diminuir riscos trabalhistas No último dia 28 de abril foi publicado acórdão proferido pelo Supremo Tribunal Federal (“STF”) no processo paradigma do Tema 1.046 de repercussão geral. De maneira geral, a decisão traz mais segurança para as empresas que buscarem a negociação coletiva como […]
NEWS AND CLARIFICATIONS ABOUT ORDINANCE 880/2020 (“ORDINANCE”) OF THE NATIONAL CIVIL AVIATION AGENCY (“ANAC”)
On March 27, 2020, ANAC published the Ordinance issued by the Operational Standards Superintendence (“SPO”), authorizing the transportation of dangerous goods cargo UN 3373 (Biological substance, Category B/laboratory exams), for a period of 180 (one hundred and eighty) days, by an operator certified under RBAC No. 135 (air cab companies), due to the urgency of […]
Impacts of TACA on operational safety
On April 29, 2021, the National Civil Aviation Agency (“ANAC”), in promotion of another edition of the event “Segurança em Foco”, coordinated a lecture with the theme “The risks of clandestine air transport for operational safety”. The event began with a theoretical approach on the concept of clandestine air transport of passengers, popularly known as […]
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 […]
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 […]
TRADE UNION FRAMEWORK FOR PRIVATE AIR SERVICES
Besides the legislation in effect, the employer is subject to the rules established in the collective norms signed with the union that represents the category. The union framework is determined by two factors: (i) economic category, which is defined by the company’s preponderant activity, and (ii) territorial base in which it is inserted. From the […]
RECENT DECISIONS ON COVID-19 AND EMPLOYER LIABILITY
Provisional Measure No. 927/2020, which dealt with labor measures to face the state of public calamity arising from the pandemic caused by COVID-19, had established, in its article 29, that: “the cases of contamination by the coronavirus (covid-19) will not be considered occupational, except upon proof of the causal link.” In a session held on […]
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 […]
STF holds that a company of the same economic group that did not participate in the lawsuit cannot be executed
In a recent decision, Minister Gilmar Mendes, of the Federal Supreme Court (“STF”), held that a company belonging to the same economic group as the main debtor, but which was not part of the procedural relationship in the discovery phase, cannot be executed. With said decision, there is a significant change in the consolidated understanding […]