The impacts of the amendment to the Truck Drivers’ Law in the labor sphere
In June, the justices of the Federal Supreme Court (STF) decided, by 8 votes to 3, to strike down provisions of Law 13.103/2015, popularly known as the “Driver’s Law”, which edited the Consolidation of Labor Laws (CLT) to regulate the profession of road haulage driver, defining rights, duties and working conditions. The law establishes guidelines […]
Condominium credit is only extraconcursal if it comes after reorganization, STJ decides
In a recent decision[1], the 3rd Panel of the Superior Court of Justice unanimously ruled that claims for condominium debts prior to the filing for judicial reorganization are concurrent and must be paid under the terms defined in the judicial reorganization. In other words, Justice Marco Aurélio Bellize ruled that “condominium debts are included in […]
In cases of Early Production of Evidence, the right to an adversarial hearing cannot be completely denied
The Third Panel of the Superior Court of Justice (“STJ”), in a recent ruling[1], unanimously decided to annul the effects of the decision handed down in the lower court which ordered, without the right of defense, that an auditing company produce the documentation under its responsibility. In the case analyzed by the collegiate court, the […]
Taxing the super-rich: closed-end funds face tax changes in Brazil
Provisional Measure 1184/23 was published , which provides for income tax to be levied in advance on income from funds closed within the country, the so-called onshore funds. Currently, the income tax rate on closed-end funds is 15%, levied only on the redemption of shares or amortization. The current form of taxation allows investors to […]
The Labor Court and the use of geolocation as evidence
Geolocation is increasingly being used as a means of proof, to confirm the movement of the worker and the compatibility between the clock-in and the employee’s location at the same moment, in comparison to the working hours controls. Geolocation is a technology that makes it possible to track the location of a mobile device, such […]
Electronic contracts are recognized as extrajudicial executive titles
An important legislative change took place on July 14, with the publication of Law No. 14.620/2023, which added paragraph 4 to article 784 of the Code of Civil Procedure (CPC), with the following wording: “In executive titles constituted or attested by electronic means, any form of electronic signature provided for by law is admitted, with […]
CARF allows rural producer to use tax benefit
The Superior Chamber of the Administrative Council for Tax Appeals ( CARF) has authorized a rural producer to benefit from accelerated depreciation in relation to sugarcane plantations, which allows for a significant reduction in the calculation of Corporate Income Tax (IRPJ) and Social Contribution on Net Profits (CSLL). The decision in favor of the taxpayer […]
Updating of judicial reorganization credits may have criteria that differ from the law
In a judgment on a Special Appeal[1] by a company undergoing judicial reorganization, the 3rd Panel of the Superior Court of Justice (STJ) ruled that the general meeting of creditors is free to establish a criterion for updating claims other than that provided for in article 9, II, of Law 11.101/2005, provided that it does […]
Commissions paid to real estate brokers do not constitute taxable income for the real estate company
The Administrative Council for Tax Appeals (CARF) ruled that Corporate Income Tax, Social Contribution on Net Profits, PIS and COFINS should not be levied on amounts received by self-employed brokers when selling real estate. The unanimous decision considered that the commissions paid by the buyers of the properties directly to the brokers do not constitute […]
CARF decision authorizes taxpayer to take PIS/COFINS credits on packaging materials
Packaging that preserves the physical integrity of the product is part of the taxpayer’s production chain. This was the argument accepted by the 3rd Panel of the Higher Chamber of CARF (Administrative Council for Tax Appeals). In a decision , CARF allowed the use of PIS/COFINS credits on packaging material, stating that the wrappings were […]
