Withdrawal of judicial deposit cannot be discussed

É comum, em ações que discutam a legalidade/constitucionalidade de eventual débito tributário, contribuintes efetuarem depósito do montante integral para possibilitar a emissão de certidão de regularidade fiscal.

TJSP injunction authorizes replacement of IGP-M by IPCA in commercial contract

Nathália Guedes BrumLawyer at Marcos Martins Advogados In a recent decision, the 32nd Chamber of Private Law of the São Paulo Court of Appeals granted an injunction in an interlocutory appeal[1], authorizing the replacement of the IGP-M index by the IPC-A for the annual readjustment in a commercial lease agreement for an establishment in a […]

Judgment on the legality of the minimum patent term is scheduled for tomorrow

Camila Vieira GuimarãesLawyer at Marcos Martins Advogados The Federal Supreme Court (STF) is scheduled to rule on the constitutionality of the minimum patent term contained in the sole paragraph of article 40 of Law No. 9,279/96 (Industrial Property Law) on April 7, 2021. Due to the delay by the National Institute of Industrial Property (INPI) […]

CADE investigates information sharing between companies’ HR departments

Camila Vieira GuimarãesLawyer at Marcos Martins Advogados The Administrative Council for Economic Defense (CADE) has opened an investigation into companies in the health sector who, through their human resources departments, were exchanging contractual data on their employees. The companies allegedly made agreements to fix salaries, adjustments and benefits on the employees’ remuneration. CADE took the […]

STJ authorizes PIS and COFINS crediting for single-phase taxpayers

Angelo AmbrizziLawyer at Marcos Martins Advogados The 1st Panel of the STJ has ruled that single-phase taxpayers can take PIS and COFINS credits. It’s worth clarifying. A single-phase or concentrated regime is a tax collection mechanism in which a certain taxpayer, usually the industry or importer, is obliged to pay the taxes due for the […]

Prioritizing alternative means of conflict resolution in judicial reorganization

Aline Cavalcante de Souza SancheLawyer at Marcos Martins Law Firm Recently, the regulations on judicial reorganization were amended by Law No. 14.112/2020, by including various provisions in Law No. 11.101/2005 and, as part of this amendment, in an unprecedented way, the use of mediation and conciliation in claims of this nature was expressly provided for […]

Unconstitutionality of PIS and COFINS on presumed ICMS credit

Pedro Rezek Andery AltranLawyer at Marcos Martins Advogados The Federal Supreme Court has ruled that it is unconstitutional to demand PIS and COFINS on presumed ICMS credits. Presumptive credits are benefits offered by states with the aim of encouraging a certain sector, generating a reduction in tax expenditure. For example, states grant presumed ICMS credits […]

Rio de Janeiro Labor Court regulates party summons via messaging app

Monique Vieira LessaLawyer at Marcos Martins Advogados By means of Provision No. 01/2020, the Regional Labor Court of Rio de Janeiro (TRT 1st Region) has regulated the procedure for electronically summoning parties, lawyers and third parties via messaging apps such as WhatsApp Business or equivalent. Adherence to this form of summons is optional, both for […]