STF validates IOF levy on loan contracts involving non-financial institutions
On October 9, the Federal Supreme Court (STF) finalized its ruling on Theme 104 (Extraordinary Appeal No. 590.186/RS), which discussed the constitutionality of article 13 of Law No. 9.779/1999, since this provision provides for IOF to be levied on “credit operations” granted by legal entities not classified as financial institutions. The Court unanimously dismissed the […]
Attorney General’s Office extends deadline for negotiating tax debts with discounts
The Attorney General’s Office of the National Treasury published PGDAU Notice No. 4/2023, extending until December 28, 2023 the deadline for adherence to various negotiation modalities for debts registered as active federal debt. Negotiations include discounts on the value of debts, easy down payments, the possibility of using precatory payments and extended payment terms. During […]
Change of understanding by the STF on the transfer of the assistance contribution and the impacts for companies
On September 11, the trial on the legality of collecting the assistance contribution from non-unionized workers came to a close. The assistance contribution, provided for in art. 513 of the CLT, is levied by unions with the aim of financing their actions and services aimed at the professional category they represent, in other words, to […]
Extrajudicial compulsory adjudication of real estate regulated
In January of this year, Law 14.382/22 came into force, implementing the Electronic Public Records System (Serp). Among the innovations introduced is the possibility of extrajudicial compulsory adjudication of real estate. Compulsory Adjudication is the right of the buyer to force the transfer of ownership of a property, provided he has fulfilled all his contractual […]
STJ authorizes attachment of shares of debtor company in Judicial Reorganization
In a recent decision[1], the 3rd Panel of the Superior Court of Justice ruled that the creditor can seize shares of the debtor that are part of the share capital of a company undergoing judicial reorganization, given that the change in assets does not imply a reduction in the assets of the company being reorganized. […]
Changes to the Workers’ Food Program
Decree 11.678/2023, which updates the Workers’ Food Program and modifies some points of Decree 10.854/2021, was published and has been in force since August 31, 2023. The Workers’ Food Program (PAT), established by Law No. 6.321/76 – as amended by Law 14.442/22, which is based on guaranteeing nutritional conditions for workers in exchange for tax […]
International recognition: Marcos Martins Advogados’ M&A area is highlighted in the IFLR1000 ranking
We are delighted to share the news that we have been recognized in the IFLR1000 ranking in the area of M&A (Mergers and Acquisitions). In addition to the recognition in the area, our head of corporate law, Leonardo Cotta Pereira, was also featured in the individual ranking Leading Lawyers 2023, being recognized as Highly Regarded […]
International highlight: Marcos Martins Advogados’ tax practice is recognized by ITR World Tax
Marcos Martins Advogados was recognized in the ITR World Tax ranking, in the Tax Controversy category. ITR is a highly respected guide in the legal market and ranks law firms and lawyers for their excellence in tax law, covering more than 140 jurisdictions around the world. We would like to thank all our clients and […]
STJ decides that credit not qualified in RJ is subject to monetary restatement limit:
The 3rd Panel of the Superior Court of Justice, in a recent decision[1], held that although creditor qualification in judicial reorganization is not mandatory, unqualified claims are subject to a monetary restatement limit. The new jurisprudential understanding of Art. 9, item II of the Judicial Reorganization and Bankruptcy Law (Law No. 11.101/2005) stipulates that creditors’ […]
São Paulo federal court limits third-party contributions to a ceiling of 20 minimum wages
The judge of the 1st Federal Court of São Bernardo do Campo granted a preliminary injunction to limit contributions owed to third parties, such as those to SISTEMA S, INCRA and salário-educação, to the ceiling of 20 minimum wages. The discussion on the limitation of contributions to third parties is not new, so much so […]
