Federal Regional Court of the 3rd Region dismisses income tax claim on debts received by notary publics
Rafael ZanchettinLawyer at Marcos Martins Advogados The amounts of debts received by protest notaries and subsequently passed on to creditors do not constitute taxable income, and any requirement for income tax (IRPF) on these amounts is undue. In a recent ruling by the 3rd Panel of the Federal Regional Court of the 3rd Region, it […]
Supreme Court decision authorizes collection of mineral exploration fees
Tiago SilvaLawyer at Marcos Martins Advogados The Federal Supreme Court, when analyzing lawsuits involving the states of Amapá, Minas Gerais and Pará, considered the collection of mineral exploration fees to be valid, thus guaranteeing the maintenance of an annual revenue for these states that exceeds R$1 billion. Justice Luís Roberto Barroso disagreed with the position […]
Federal Revenue Service bans compound interest on tax credits
Bárbara de Alcântara MattosLawyer at Marcos Martins Advogados The Federal Revenue Service has banned interest on interest in tax offsetting. In this context, companies that use tax credits will notice changes in relation to their remaining balance, corrected due to the understanding brought about by Consultation Solution No. 24/2022. The calculation method adopted by the […]
Mass layoffs: what changes after the Supreme Court’s decision?
Monique Vieira LessaLawyer at Marcos Martins Advogados In a recent decision involving Embraer, the Supreme Court ruled by a majority of votes that prior collective bargaining is mandatory for mass layoffs of workers. As the issue has general repercussions, the decision will have to be applied by the other labor courts that hear cases involving […]
Superior Court of Justice rejects National Treasury’s request for online seizure before summons
Isabela Magalhães RodriguesLawyer at Marcos Martins Advogados Recently, in a unanimous decision handed down by the Superior Court of Justice (STJ), taxpayers won an important victory in a decision that rejected the National Treasury ‘s request for online seizure prior to service of process. The ban on blocking actions via SISBAJUD, known as “stubbornness”, before […]
