With judicial reorganization approved, Americanas (AMER3) has 60 days to present plan

Marcela Villar. The Rio de Janeiro courts have just approved Americanas’ request for judicial reorganization (RJ). The decision was issued by Judge Paulo Assed Estefan, of the 4th Business Court of the Capital District of the State of Rio de Janeiro. The retailer filed for RJ earlier this afternoon, as Broadcast reported first hand. With […]

New version of eSocial will have information on labor processes

Matheus Freschi França, lawyer at Marcos Martins Advogados. The new version of eSocial (S-1.1) comes into force on January 16, 2023, bringing with it new obligations for employers, especially with regard to information on labor lawsuits and agreements. Among the information that will have to be submitted are records of labor lawsuits, final convictions, even […]

Effects of the judicial deposit: STJ change causes insecurity and uncertainty

Haroldo Malheiros Duclerc VerçosaConsultant at Marcos Martins Advogados The judiciary has often been accused of causing uncertainty and legal insecurity in the functioning of the business market, triggering negative externalities and second-order effects. The case below is proof of this assertion. The matter falls under Theme 677, and the following question has been submitted for […]

Company in judicial reorganization makes tax transaction agreement with tax loss

Rafael ZanchettinLawyer at Marcos Martins Advogados A company in judicial reorganization entered into a tax settlement agreement with the Attorney General’s Office of the National Treasury (PGFN) to pay its debts using tax losses, obtaining a rebate of approximately 85% (eighty-five percent) of the amount of the credit, which could be paid in several installments. […]

Judgment on Tax Differential has turned in favor of companies

Aline Augusta de MenezesLawyer at Marcos Martins Advogados The definition of the timeframe in which the so-called DIFAL (Differential Rate) of ICMS on sales to final consumers in another state would be charged remains uncertain. In 2021, the STF ruled that the DIFAL on sales to final consumers, established by Constitutional Amendment 87/2015, could not […]

STF to rule on constitutional scope of PIS and COFINS non-cumulative taxation

Fábio BernardoLawyer at Marcos Martins Advogados The Federal Supreme Court included one of today’s most important tax cases on its agenda for the 18th. This is a discussion on the scope of the constitutional principle of non-cumulative taxation for PIS and COFINS. The non-cumulative nature of these contributions is one of the most controversial issues […]

Emprega + Mulheres program: how should companies adapt?

Suzanne Gouveia and Monique LessaLawyers at Marcos Martins Advogados After years of a lower ratio of women to men in the labor market, some initiatives are emerging to increase gender equality. In a promising proposal, the recent Law 14.457/2022 created the Emprega + Mulheres Program, seeking precisely to increase female participation in companies of all […]

Marcos Martins Advogados wins DNA+Fenalaw 2022 Analysis Award

The firm won first place in the Management category Turning lawyers into managers is not simple, but it is rewarding. This has been the firm’s journey, adopting a culture in which its specialists go far beyond technical issues, becoming true partners with their clients. It was this strategy that led the firm to the podium […]