Who must comply with the changes in the requirements for publishing financial statements?
Luciana Magnolo OnofreLawyer at Marcos Martins Advogados Every year, companies must submit their accounts to their shareholders for approval at the Annual General Meeting. Article 133 of the Brazilian Corporation Law, Law No. 6,404 of December 15, 1976, establishes the mandatory prior publication in a widely circulated newspaper of management reports, financial statements, independent auditors’ […]
The right to the protection of personal data is elevated to a fundamental clause: what changes for your company?
Camila Vieira GuimarãesLawyer at Marcos Martins Advogados As has been reported in the media in recent weeks, the protection of personal data has been included in the list of fundamental rights and guarantees in the Federal Constitution, thus gaining the status of a permanent clause. But what impact does this have on your company? According […]
Court orders exclusion of ICMS-DIFAL from PIS and Cofins calculation basis
Alana DahroujLawyer at Marcos Martins Advogados Recent decisions handed down by the Federal Regional Court of the 3rd Region have granted companies the right to exclude ICMS-Difal amounts from the PIS and COFINS calculation basis. Although the impossibility of (ordinary) ICMS being included in the PIS and COFINS tax base has already been established, the […]
