STF consolidates majority in judgment on res judicata and modulation of tax effects

Recently, the Federal Supreme Court (STF) ruled on two Extraordinary Appeals, RE 955.227 and RE 949.297, which deal with res judicata in successive tax relationships. These appeals, of significant relevance to the legal scene, discussed the temporal scope of res judicata in cases where the constitutionality of a tax is subsequently reassessed. Thus, the STF […]

Ordinance changes rules for working on Sundays and public holidays

Ordinance No. 3,665/2023, published in November, changed the rules for working on Sundays and public holidays. It will come into effect on March 1, 2024 and modified the text of Ordinance/MTP No. 671/2021, revoking the authorization for various types of commerce to operate on public holidays without collective bargaining with the unions. The measure mainly […]