Property is not a substitute for cash when enforcing a judgment, decides 3rd panel of the STJ
Tatiane Bagagí FariaLawyer at Marcos Martins Advogados In a recent decision, the 3rd Panel of the Superior Court of Justice ruled on Special Appeal No. 1942671/SP (2020/0157074-0) and established the understanding that the property offered for seizure by the debtor does not replace payment in cash of the amount charged, considering the preferential order of […]
Only partners who managed the legal entity at the time of the irregular dissolution are liable for tax debts
Bárbara de Alcântara MattosLawyer at Marcos Martins Advogados The Superior Court of Justice recently ruled that only the partners who managed the company at the time of its irregular dissolution can be held liable for a legal entity’s tax debts. Thus, those partners, even if they were managers at the time of the taxable event, […]
Dismissal for just cause for exposing confidential data
Heloisa de Alencar SantosLawyer at Marcos Martins Advogados In a decision handed down by the Regional Labor Court of the Second Region, the dismissal for just cause of an employee who passed on sensitive data from the company that took over his services was upheld on the grounds that those who hold, control and operate […]
Federal Revenue Service to close deadline for settling small federal debts
Alana DahroujLawyer at Marcos Martins Advogados On November 30, the Federal Revenue Service will close the deadline for adhering to the transaction of small federal debts (not exceeding 60 minimum wages) that have not yet been registered as active debt. In addition to making it possible to reduce the amount owed, this type of transaction […]
Salary can be garnished in labor proceedings as long as the debtor’s livelihood is maintained
Luara Zanfolin Frasson de RezendeLawyer at Marcos Martins Advogados Natália Tenório da Silva The Regional Court of the 2nd Region held that it is possible to attach salaries to satisfy labor claims as long as the debtor’s livelihood is not compromised. In a labor claim in which an agreement was reached between the parties and […]
How can the exclusion of ISS from the calculation of PIS and Cofins benefit companies?
Angelo AmbrizziLawyer at Marcos Martins Advogados The exclusion of ICMS from the PIS and Cofins tax base was ruled in favor of taxpayers and became known as the “thesis of the century”, in view of the large amounts refunded to taxpayers. Recalling that, in May of this year, the STF excluded ICMS from the PIS […]
Cryptocurrencies: the importance of regulation
Jayme PetraLawyer at Marcos Martins Advogados Every economic effect has an associated legal effect. In this sense, the role of the state becomes fundamental for proper financial regulation in the country. However, all of this has been put to the test since the emergence of cryptocurrencies in 2008, shortly after the US banking crisis, which […]
Brazilians should invest more abroad in 2022
Jayme Petra de Mello NetoLawyer at Marcos Martins Advogados With an unstable national economic and political scenario, many Brazilians are stepping up their investments abroad. And while before the bets were only on the financial market or, at most, on buying summer properties, today many are betting on starting companies in other countries in order […]
Structured reorganization of tax debt is key to obtaining the CND
Angelo AmbrizziLawyer at Marcos Martins Advogados The Debt Clearance Certificate, known by the acronym CND, is a document issued by a government agency to certify that an individual or legal entity has no tax debts. The CND can be issued for federal, state and municipal debts. The document is requested as a requirement for numerous […]
Structured reorganization of tax debt is key to obtaining the CND
An article by lawyer Angelo Ambrizzi is featured in the Lex Prime newspaper. In the article, the lawyer comments on the importance of reorganizing tax debts in order to obtain the Debt Clearance Certificate (CND), a document issued by a government agency to certify that an individual or legal entity does not debts of a […]
