Results

Category: Informatives

Rescisão de contrato de compra e venda: caso de registro tardio

Termination of purchase and sale agreement: case of late registration

Custas complementares: extinção de processo por não recolhimento é indevido

Additional costs: termination of proceedings for non-payment is undue

Dívida ativa da união, foto ilustrativa.

Federal Active Debt: PGFN regulates the use of Guarantee Insurance

STJ define que credores de adiantamento de contrato de câmbio têm prioridade no recebimento em processos de Recuperação Judicial.

Advance on Exchange Contract: creditor can receive before other RJ credits are settled

STF overturns ITCMD levy on VGBL and PGBL supplementary pension plans

União estável pós-morte: STJ define competência para Ação de Reconhecimento.

Post-mortem stable union: STJ defines jurisdiction for recognition action

TST exempts franchisor from paying franchisee’s labor debts

TJSP rules that income tax refunds are unseizable

Lecture on the future of the legal profession attracts students and society to UNIVEM’s noble hall

TST suspends cases that discuss the validity of collective bargaining clauses that reduce labor rights

Carbon credits: Law 15.042/24 represents a new chapter for Brazil

Eviction action for non-payment of rent: STJ decides that Judicial Recovery does not interfere

STJ recognizes legal validity of electronic signatures not accredited by ICP-Brasil

Violence and harassment in the workplace: ILO Convention 190

Debt Negotiation: PGFN launches new Transaction Programs

Marcos Martins Advogados: confira as conquistas do ano!

Marcos Martins Advogados: check out the year’s achievements!

PMSP Incentive Installment Program: check the deadline!

Victory for taxpayers: PLP 108/2024 rules out ITCMD levy on private pension plans

Unregistered plot purchase agreement is null and void – STJ

Paulista Agreement: Government allows companies in RJ to pay ICMS in installments

Impossibility of seizing stock options: what the STJ says

Fraud against creditors allows seizure of family property

Real Estate Regularization: São Paulo City Hall intensifies use of Coercive Measures

STJ delimits deadline for filing claims in bankruptcies decreed before Law 14.112/2020

International recognition: Marcos Martins Advogados’ M&A area is featured in IFLR1000

Novos programas da Receita Federal: conheça o Receita de Consenso e Receita Soluciona

New IRS Programs: Consensus and Solutions

Is it possible to include a company in Judicial Reorganization due to recognition of an economic group?

CONFAZ Agreement and Quita Goiás Program: pay your debts in installments!

We were recognized by the Leaders League

Annual discharge of labor obligations

Private law foundations cannot apply for judicial reorganization

The ticking time bomb of the statute of limitations

Collective judgment: protection guaranteed by the STJ

Non-Prosecution Agreement: STF opts for retroactivity

Payroll exemption: main points on the subject

Payroll exemption PTI: New Comprehensive Settlement Program aims to negotiate debts

Nullity of arbitration clauses in adhesion contracts

Is e-mail notification valid for consumer denial?

ITCMD levied on private pension plans – STF

ICMS credit: rural producers in Goiás can recover ICMS paid in error

Companies will have more time to offset tax credits

STJ: statute of limitations on debt prevents collection, but does not impose removal of name from SERASA

devolução de tributo

STF decides that PIS and COFINS are not levied on interest and monetary correction on tax refunds

liquidação de sentença

Judgment settlement: amount recognized by the debtor can be demanded immediately

State of São Paulo launches agreement program for early payment of court-ordered debts

Impacts of the rejection of the Incident of Disregard of Legal Personality

Qualified fine: STF to define applicable limits in August

“Declara Agro”: Federal Revenue Service begins operation focusing on rural producers’ aircraft

We were recognized by ITR World Tax 2025

Appeal deposits: are companies under judicial reorganization exempt from paying them?

STJ allows seizure of parking space only if auction is restricted to condominium owners

penhora de bem de família

STJ authorizes seizure of family assets to pay retirement debts

contrato de factoring

STJ annuls execution of confession of debt in factoring contract: understand the implications and the importance of contractual transparency

DPO

New ANPD resolution sets out rules for DPO work

DIRBI

DIRBI: everything you need to know about the new tax returnDIRBI: tudo o que você precisa saber sobre a nova declaração tributária

restituição de valores a mutuário

STJ denies restitution to borrower after failed property auctions

correção monetária e taxa de juros

Judicial debts and sentences gain new parameters for monetary correction and interest rates

PIS/COFINS: CARF approves precedent allowing crediting of “inputs of the input”

We were recognized by Chambers and Partners

dever de revelação do árbitro

STJ holds that breach of the arbitrator’s duty to disclose only annuls arbitral award if impartiality is prejudiced

Rio Grande do Sul

Emergency measures to maintain jobs in Rio Grande do Sul after climate disaster

saúde mental

Federal government to certify companies that promote the mental health and well-being of their workers

Domicílio Judicial Eletrônico

Electronic Judicial Domicile: mandatory registration for MEIs, small and micro-enterprises ends in September

DREI Normative Instruction No. 1/2024: new rules for registering the acts of corporations

PPI 2024: deadline for joining the São Paulo City Hall debt installment program ends this month

garantia do juízo

The dilemma of court guarantees for companies in judicial reorganization

contratos autônomos

Should employment claims in self-employed contracts go through the ordinary courts?

Heirs are not personally liable for the deceased’s debts until the inventory has been completed and the assets divided up

ITCMD de pessoa residente no exterior

TJSP dismisses collection of ITCMD from person residing abroad

autorregularização de débitos tributários

Federal Revenue Office extends deadline for signing up to tax debt self-regularization program

reforma do Código Civil

Reform of the Civil Code: change in the valuation of quotas and shares in companies in the division of assets

Cláusula de quitação geral

General discharge clause in an out-of-court agreement: impacts of the labor courts’ understanding

ampliação da impenhorabilidade

Extending impeniability: STJ recognizes protection for other financial assets

Res judicata: STF denies temporal modulation and exempts taxpayers from punitive fines

horas in itinere

Rural workers’ commute: what about hours in itinere after the labor reform?

contribuição sindical

TST to rule on workers’ opposition to union duesTST irá decidir sobre oposição do trabalhador à contribuição sindical

Penhora do faturamento empresarial

Attachment of debtors’ business income: consolidation of the STJ’s understanding

embargos à execução de título estrangeiro

STJ decides that Brazilian courts have jurisdiction to hear motions to stay enforcement of foreign titles

citação entregue ao porteiro de condomínio

STJ recognizes that summons delivered to condominium doorman is not always valid

Agricultural pesticides: judgment on tax benefits will be taken to the STF’s plenary session

Legal certainty for debtors: STJ decides that the value of the cause in a monitory action can be changed until the payment order is issued

Minas Gerais government establishes plan to settle ICMS debts

Instrução Normativa DREI

DREI Normative Instruction No. 1/2024: changes for limited liability companies

Programa Litígio Zero 2024

Zero Litigation Program 2024: opportunity to negotiate debts of up to R$ 50 million

ITCMD: Bill proposes progressive rates in the state of São Paulo

Electronic Work Domicile (DET): a new tool for communicating with companies

penhora do benefício previdenciário

Can partners have their social security benefits seized to pay labor debts?

CNJ resolution regulates the extinction of tax foreclosures of up to R$10,000.00

Transação tributária em São Paulo

Tax transaction in São Paulo: opportunity for companies to settle ICMS debts

entrega da DCBE

Deadline for submitting the DCBE ends in April

débito de condomínio anterior a usucapião

STJ ruling: property owner not liable for condominium debt prior to adverse possession

Julgamento do tema 1232

Judgment on theme 1232: possible impacts for companies in labor cases

benefícios fiscais para defensivos agrícolas

STF request for review suspends judgment on tax benefits for pesticides

Relatório de Transparência Salarial

Salary Transparency Report: check the deadline for filing

DREI Normative Instruction No. 1/2024: changes to the public register of companies

eSocial

eSocial: end of the coexistence period between versions S-1.1 and S-1.2

incidência de ICMS

New law prohibits ICMS from being levied on transactions between establishments of the same ownership

ICMS-ST

STJ decides to exclude ICMS-ST from PIS and COFINS calculation basis

combustível para consumo do veículo

Fuelfor vehicle consumption cannot be taken into account in the dangerousness bonus

Novos critérios de igualdade salarial

New equal pay criteria