Provisory Measure establishes new rules for basic sanitation in the country
Provisional Measure 844 of 2018 (“MP 844”) was published in the Federal Official Gazette on 07.09.2018, which (i) updates the legal framework for basic sanitation in Brazil, (ii) amends Law 9.984, of July 17, 2000. However, this provisional measure may have its constitutionality challenged in the Federal Supreme Court (STF). More than 10 years after […]
MP 867/2018 – Extends the Deadline for Adhesion to the PRA
On December 26, 2018, through the sanction and enactment of Provisional Measure No. 867/2018, the Federal Government extended until 12/31/2019 the deadline for owners and possessors of rural properties, provided they are already registered in the Rural Environmental Registry (“CAR”), to promote adherence to the Environmental Regularization Program (“PRA”), provided for in Article 59 of […]
Decree No. 9.640/2018 – Disciplines the regulation of the CRA
On December 27, 2018, the Federal Government sanctioned Decree No. 9,640/2018, which regulates the Environmental Reserve Quota (“CRA”) instituted by Article 44 et seq. of the Forest Code (Law 12,651/2012), an instrument for environmental regularization and adequacy, which enables the economic use to rural property owners and possessors of native vegetation areas, exceeding the legal […]
Law 13.726 is sanctioned – Streamlines administrative acts and procedures and creates the seal of debureaucratization and simplification
With the aim of simplifying and speeding up the procedures performed in the country’s public offices and autarchies, President Michel Temer sanctioned Lawno. 13. 726, published on October 9, 2018 in the Official Gazette of the Union (“Debureaucratization Law“). This rule provides for certain mechanisms and acts through which the agencies of the Union, the […]
Approved in the Plenary the Draft Bill on Distractions
On Wednesday, 05.12.2018, the Plenary of the House of Representatives approved the amendments made by the Senate to Bill No. 1220/15, which disciplines the withdrawal from the purchase of a property, a practice commonly known as distrato. The main point of PL no. 1220/15 is to define the amount of the fine that may be […]
THE END OF THE ULTRATIVIDADE OF THE COLLECTIVE BARGAINING AGREEMENT REQUIRES ATTENTION FROM EMPLOYERS
A long discussion in Labor Courts has been solved by the Labor Reform, which put an end to the so-called ultrativity of collective norms. Before the entry into force of Law 13,467/2017, the understanding prevailed that the rights agreed in a collective bargaining agreement would be maintained, even after the end of the validity of […]
TRF-4 excludes Indirect Export Values from the CPRB Calculation Basis
The Federal Regional Court of the Fourth Region-RS (TRF-4) recently decided that the amounts related to indirect exports, which is the one in which the sales made outside the country are intermediated bytrading companies, must be excluded from the calculation of the Social Security Contribution on Gross Revenue (CPRB). The TRF-4’s understanding is contrary to […]
STJ publishes theses on real estate purchase and sale agreements
The Jurisprudence Secretariat of the Superior Court of Justice (STJ) published, on September 21, issue no. 110 of its Jurisprudence in Theses, with the theme Purchase and Sale Promise Contracts of Real Estate – II. Among the disseminated theses, two deserve special mention. The first establishes that the compensation granted for loss of profits due […]
RESUMPTION OF THE DISCUSSION ON DIVIDEND TAXATION AND ITS IMPACT ON THE BRAZILIAN CORPORATE SECTOR
The current dividend taxation model adopted by Brazil exempts the national entrepreneur from paying tax on the amounts received as distribution of profits earned by Brazilian companies. However, this does not mean that the profit earned by legal entities based in Brazil is now exempt from taxation. On the contrary, in general, such entities are […]
After all, what changes after the STF’s decision on the outsourcing of end-activities?
Last August 30th, the Federal Supreme Court (STF) decided on the constitutionality of hiring outsourced companies to provide services related to the companies’ core activities. The decision goes against the consolidated understanding of the Superior Labor Court (TST) in Precedent 331. The aforementioned Precedent expressly prohibits the contracting of outsourced workers for core activities, in […]