Results

Category: Informatives

STJ recognizes validity of contractual clause limiting liability

Presumed ICMS credits: absence of inclusion in the IRPJ and CSLL calculation bases

Untimeliness of appeal is ruled out when the court system gives the wrong deadline

New list of occupational diseases: learn about the impacts

Profits abroad: new tax transaction for IRPJ and CSLL

TJSP decides that ITBI does not apply to the transfer of real estate in corporate developments

Maintaining the home office after the Covid-19 pandemic

STF consolidates majority in judgment on res judicata and modulation of tax effects

Ordinance changes rules for working on Sundays and public holidays

It is not possible to cumulate isolated and ex-officio fines, decides STJ

IPTU exemption 2024: guidelines and criteria

Bank deposits of legal entities can be seized, STJ decides

Income tax deductions could encourage remote work

The new Legal Framework for Guarantees is here to stimulate credit

State of São Paulo improves conditions for negotiating outstanding debts

STJ decision establishes requirement of fiscal regularity for judicial reorganization to be granted

We were once again recognized at the DNA+Fenalaw Analysis Awards

Four-day workweek: are there legal implications for companies?

STJ authorizes ICMS credit on intermediate materials that are not immediately consumed in the production process

TRF of the 2nd Region recognizes right to PIS and COFINS credit on expenses incurred in adapting to the LGPD

Forklift fuel costs generate PIS credits

STF validates IOF levy on loan contracts involving non-financial institutions

Attorney General’s Office extends deadline for negotiating tax debts with discounts

Change of understanding by the STF on the transfer of the assistance contribution and the impacts for companies

Extrajudicial compulsory adjudication of real estate regulated

STJ authorizes attachment of shares of debtor company in Judicial Reorganization

Changes to the Workers’ Food Program

International recognition: Marcos Martins Advogados’ M&A area is highlighted in the IFLR1000 ranking

International highlight: Marcos Martins Advogados’ tax practice is recognized by ITR World Tax

STJ decides that credit not qualified in RJ is subject to monetary restatement limit:

São Paulo federal court limits third-party contributions to a ceiling of 20 minimum wages

The impacts of the amendment to the Truck Drivers’ Law in the labor sphere

Condominium credit is only extraconcursal if it comes after reorganization, STJ decides

In cases of Early Production of Evidence, the right to an adversarial hearing cannot be completely denied

Taxing the super-rich: closed-end funds face tax changes in Brazil

The Labor Court and the use of geolocation as evidence

Electronic contracts are recognized as extrajudicial executive titles

CARF allows rural producer to use tax benefit

Updating of judicial reorganization credits may have criteria that differ from the law

Commissions paid to real estate brokers do not constitute taxable income for the real estate company

CARF decision authorizes taxpayer to take PIS/COFINS credits on packaging materials

Guarantee insurance is equivalent to cash collateral even if the creditor opposes it

Law passed ensuring equal pay for men and women in the same job and amending the CLT

São Paulo court rules that interest rates charged by banks cannot be higher than the market average

Superior Court of Justice rules that all defendants must be notified of the property appraiser

National Treasury Attorney General’s Office opens new possibility to negotiate debts registered as active federal debt

STJ vetoes seizure of family property for condominium debt

The possible refund of ITBI calculated on the property’s market value

STF rules that employers can fire employees without just cause

Court recognizes right to use PIS and COFINS credits on LGPD expenses

We are once again among the most admired offices in the interior of São Paulo

STJ to discuss the adoption of an income limit for granting free justice

TST changes calculation of regular overtime reflexes

STJ decides that debtors can have part of their salary seized to pay debt

The role of Third Party Due Diligence in containing labor risks

STJ invalidates e-mail notification for purposes of proving unfulfilled obligation

Layoff: an alternative to face the economic crisis and avoid layoffs

Release of information on labor lawsuits in eSocial extended to July 1: what should you do to comply and avoid fines?

TJSP recognizes the generation of ICMS credits on materials that are not consumed immediately and fully in the production process

STF declares unconstitutional fine for unapproved tax offset request

Marcos Martins Advogados was one of the sponsors of the Inspiring Women event

PIS, COFINS and ISS should not be part of the ISS calculation base

Donated or inherited property should not be subject to income tax

Taxing agribusiness: Tocantins ruling is unconstitutional

State of São Paulo reduces ICMS to stimulate economy

Intra-workday breaks: what changes with the decision of the Superior Labor Court?

Companies must approve their financial statements by April 30

DCBE can now be submitted and the deadline is June 5th

Deadline for signing up to the new discounted transaction mode starts today

Supreme Court decision on taxation creates legal uncertainty

New CIPA legislation: what changes for companies?

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

Regional Labor Court of the 2nd Region limits liability of withdrawing partner to two years after withdrawal

New version of eSocial will have information on labor processes

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

Company in judicial reorganization makes tax transaction agreement with tax loss

Judgment on Tax Differential has turned in favor of companies

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

Emprega + Mulheres program: how should companies adapt?

Marcos Martins Advogados is recognized as one of the Most Admired Law Firms by the Análise Advocacia 2022 Ranking in the Economic: Financial Sector

Marcos Martins Advogados wins DNA+Fenalaw 2022 Analysis Award

SNIPER: how does this tool increase the effectiveness of credit recovery processes?

STJ revises understanding and worsens the situation of debtors in enforcement proceedings

New TRF ruling limits the offsetting of credits from the exclusion of ICMS from the PIS and COFINS tax base

Decree reducing IPI preserves Manaus Free Trade Zone, but legal uncertainty remains

Leasing: STJ considers repossession action in foreclosure when the asset is not located

STF invalidates double pay for vacations outside the legal period

Federal Regional Court of the 3rd Region dismisses income tax claim on debts received by notary publics

Supreme Court decision authorizes collection of mineral exploration fees

Federal Revenue Service bans compound interest on tax credits

Superior Court of Justice rejects National Treasury’s request for online seizure before summons

Developments in tax transactions for federal debts

Dr. Jayme Petra is co-author of the book “Commercial Law – Bankruptcy and Corporate Recovery”.

Digital signature recognition by notaries

Rosalito has its judicial reorganization plan approved

Law passed to improve conditions for federal tax transactions

We are among the most admired offices in the interior of São Paulo

Congress approves improved conditions for federal tax transactions

We are among the most admired offices in the interior of São Paulo

Retailers can exclude ICMS-ST from the PIS and COFINS base