SNIPER: how does this tool increase the effectiveness of credit recovery processes?
Vitor José Ferreira do CoutoLawyer at Marcos Martins Advogados Aware of the fact that Brazil is one of the leaders in filing lawsuits and has one of the most significant workloads in the world, the National Council of Justice, in partnership with the Ministry of Foreign Affairs and the United Nations Development Program, created the […]
STJ revises understanding and worsens the situation of debtors in enforcement proceedings
Ana Júlia Moraes and Davi GonçalvesLawyers from Marcos Martins Advogados In a session held on October 19, 2022, the Special Court of the STJ concluded the judgment of the Incident of Review of Theme 677 by deciding, by a majority of votes, that the debtor who chooses to judicially discuss amounts charged in execution of […]
New TRF ruling limits the offsetting of credits from the exclusion of ICMS from the PIS and COFINS tax base
Fábio BernardoLawyer at Marcos Martins Advogados A recent preliminary injunction granted by the Federal Regional Court of the 3rd Region prevented the offsetting of credits resulting from the exclusion of ICMS from the PIS and COFINS calculation basis prior to March 15, 2017. The decision was handed down in a rescission action filed by the […]
Decree reducing IPI preserves Manaus Free Trade Zone, but legal uncertainty remains
Tiago SilvaLawyer at Marcos Marcos Advogados On August 24, 2022, the Federal Government published Decree No. 11.182/2022, raising the IPI rates on 109 products, in order to comply with the STF’s decision to preserve the Manaus Free Trade Zone, but the legal uncertainty still doesn’t seem to be over. The imbroglio surrounding the IPI exemption […]
Leasing: STJ considers repossession action in foreclosure when the asset is not located
Davi GonçalvesLawyer at Marcos Martins Advogados The law has always allowed Fiduciary Leasing to convert the search and seizure request into an execution when the asset was not found, all for the simple reason that the financial institution had already paid off the asset. On the other hand, considering that leasing is a lease with […]
STF invalidates double pay for vacations outside the legal period
Suzanne Gouveia de VasconcelosLawyer at Marcos Martins Advogados The Federal Supreme Court ruled that Precedent No. 450 of the TST, which also established double pay for vacations paid after the deadline set out in article 145 of the CLT, was unconstitutional. Almost a month after the decision handed down in the Action for Failure to […]
Federal Regional Court of the 3rd Region dismisses income tax claim on debts received by notary publics
Rafael ZanchettinLawyer at Marcos Martins Advogados The amounts of debts received by protest notaries and subsequently passed on to creditors do not constitute taxable income, and any requirement for income tax (IRPF) on these amounts is undue. In a recent ruling by the 3rd Panel of the Federal Regional Court of the 3rd Region, it […]
Supreme Court decision authorizes collection of mineral exploration fees
Tiago SilvaLawyer at Marcos Martins Advogados The Federal Supreme Court, when analyzing lawsuits involving the states of Amapá, Minas Gerais and Pará, considered the collection of mineral exploration fees to be valid, thus guaranteeing the maintenance of an annual revenue for these states that exceeds R$1 billion. Justice Luís Roberto Barroso disagreed with the position […]
Federal Revenue Service bans compound interest on tax credits
Bárbara de Alcântara MattosLawyer at Marcos Martins Advogados The Federal Revenue Service has banned interest on interest in tax offsetting. In this context, companies that use tax credits will notice changes in relation to their remaining balance, corrected due to the understanding brought about by Consultation Solution No. 24/2022. The calculation method adopted by the […]
Superior Court of Justice rejects National Treasury’s request for online seizure before summons
Isabela Magalhães RodriguesLawyer at Marcos Martins Advogados Recently, in a unanimous decision handed down by the Superior Court of Justice (STJ), taxpayers won an important victory in a decision that rejected the National Treasury ‘s request for online seizure prior to service of process. The ban on blocking actions via SISBAJUD, known as “stubbornness”, before […]
