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 […]
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 […]
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 […]
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% […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]