STJ SETS THESES ON THE STATUTE OF LIMITATIONS DEADLINE FOR REDIRECTING TAX EXECUTION TO PARTNERS
After long years and several requests for examination, the Superior Court of Justice has defined the counting of the statute of limitations for redirecting the tax execution to the partners in case of irregular dissolution of the company. The thesis was defined by the judgment of REsp nº 1.201.993/SP, on a repetitive basis, that is, […]
LAW CHANGES DEADLINES AND PROCEDURES FOR THE RURAL ENVIRONMENTAL CADASTRE
Provisional Measure 884/2019 was converted into Law 13,887, published on October 17, 2019, which amended article of Law 12,651 of May 25, 2012 – the Forest Code – in order to make the deadline for all rural properties and possessions to be registered in the Rural Environmental Registry (CAR) indeterminate. Although the deadline has become […]
PROVISIONAL MEASURE 881/2019: ECONOMIC FREEDOM
The Federal Government sent to the National Congress, on April 30, 2019, the Provisional Measure of Economic Freedom No. 881/2019 (“MP“), which aims to stimulate entrepreneurship in the country. The text establishes norms for protecting free enterprise and the free exercise of economic activity, as well as regulating the State’s role as a normative and […]
JUDICIARY ELIMINATES ADDITIONAL COFINS-IMPORTATION
As of January 1, 2020, State Treasuries will be able to share taxpayer information. The measure is included in the Sinief Adjustment No. 8, published by the National Council of Treasury Policy (Confaz), and should facilitate the inspection processes. This data exchange will take place in the environment of the Public System of Digital Bookkeeping […]
SUPERIOR TRIBUNAL OF JUSTICE ESTABLISHES UNDERSTANDING ON THE UNSEIZABILITY OF RURAL CREDIT BILLS
The Superior Court of Justice has recently defined that Rural Product Bonds are absolutely unseizable, in view of the social function inherent to these types of credit instruments. The discussion took place in the judgment of Special Appeal 1.327.643/RS, when the Court of Justice of Rio Grande do Sul rejected the unseizability foreseen in articles […]
GENERAL CONSIDERATIONS ON FEDERAL LAW NO. 13,842 OF JUNE 17, 2019 – FOREIGN CAPITAL PARTICIPATION IN SCHEDULED AND NON-SCHEDULED PUBLIC AIR TRANSPORT COMPANIES
On June 19, 2019, Provisional Measure 863, dated December 13, 2018 (MP 863/18) was converted into law (No. 13,842/2019), which: (i) modifies art. 181; (ii) revokes clauses I and II of the main section and paragraphs 1, 2, 3 and 4 of article 181; and (iii) repeals arts. 182, 184, 185 and 186, all from […]
States will begin sharing taxpayer information starting in 2020
The Sinief Adjustment No. 8 of the National Council of Finance Policy (Confaz) provides the possibility for states to share taxpayer information. It is worth clarifying that the aforementioned data exchange will take place through the Public Digital Bookkeeping System (SPED) environment, which gathers all the accessory obligations of legal entities. Currently, only the taxpayer’s […]
STJ DEFINES QUESTION ABOUT THE NEED OF PROOF FOR TAX COMPENSATION IN A WRIT OF MANDAMUS
This February 2019, the 1st Section of the Superior Court of Justice, resuming the judgment that had been suspended in December 2018, at the request of Justice Og Fernandes, decided, in a repetitive judgment, the issue of the need for proof of undue tax collection for offsetting credits via a writ of mandamus. At the […]
STATES WILL SHARE TAXPAYER DATA
As of January 1, 2020, State Treasuries will be able to share taxpayer information. The measure is included in the Sinief Adjustment No. 8, published by the National Council of Treasury Policy (Confaz), and should facilitate the inspection processes. This data exchange will take place in the environment of the Public System of Digital Bookkeeping […]
SANCTIONED THE LAW FOR REGULARIZATION OF BUILDINGS IN THE CITY OF SÃO PAULO
Mayor Bruno Covas sanctioned on 10/16/2019 the Building Regularization Law, better known as the Amnesty Law, of the Municipality of São Paulo. The new legislation aims to deburocratize the process of real estate regularization. Although the bill, during its passage through the São Paulo City Council, became known for its apparent amnesty, the City Hall […]