Crescimento da Aviação Nacional no Início de 2023
Como já era esperado após o fechamento dos primeiros meses do ano de 2023, a aviação civil nacional mantém a tendência de alta registrada no final do ano passado. Conforme já informado pela equipe do DDSA em Newsletter no início do ano (https://ddsa.com.br/a-promissora-recuperacao-da-aviacao-nacional-pos-pandemia/), o mercado brasileiro continua em expansão após sua reabertura, iniciada com a […]
Annulment of the fine for PLR without Prior Negotiation
In a recent decision, the Administrative Council of Tax Appeals (“CARF”) brought an important precedent concerning the social security levies on amounts arising from profit sharing plans (“PLR“). The precedent was in the sense that Law 10.101/2000 did not stipulate a deadline for signing the PLR agreement, nor did it require that it be published […]
Legal Framework for Startups is sanctioned and comes into force on September 1st, 2021
On June 1, 2021, Supplementary Law no. 182 was sanctioned, instituting the so-called ‘Legal Framework for Startups and Innovative Entrepreneurship’. The novelties brought by the law create more favorable conditions for the development and consolidation of startups in the country, also stimulating initiatives for integration between the public and private sectors. The new Legal Framework […]
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 […]
Changes brought about by DREI Normative Instruction 55
In order to simplify and modernize certain requirements and procedures relating to business registration, the National Department of Business Registration and Integration (DREI) published, on June 10, 2021, DREI Normative Instruction No. 55 (“IN 55”). IN 55 modified DREI Normative Instructions 81/2020 and 82/2021, directly benefiting business companies, cooperatives, sole proprietors, and Limited Liability Individual […]
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 […]
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 […]
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 […]
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 […]