DECREE NO. 10,173 OF DECEMBER 16, 2019 AND THE CLEARANCE IN THE FIGHT AGAINST FRAUD IN OPENING COMPANIES
Decree No. 10,173, dated December 16, 2019 came to amend Decree No. 1,800, dated January 30, 1996, providing for the Public Registry of Commercial Companies and Related Activities (“Decree”), and aims to make life easier for citizens who have suffered fraud while opening or other company-related acts. These rules were inserted in the set of […]
TJ/MG DISMISSES ITCMD LEVY ON ASSETS ABROAD
In a recent judgment, the 7th Civil Chamber of the Court of Appeals of the State of Minas Gerais unanimously decided to dismiss an interlocutory appeal brought by the Treasury of the State of Minas Gerais, on the grounds that ITCMD cannot be levied on assets located abroad[1]. According to the vote cast by the […]
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, […]
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 […]
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 […]
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 […]