Zero Litigation Program 2024: opportunity to negotiate debts of up to R$ 50 million
The Brazilian Federal Revenue Service has issued Notice of Settlement 01/2024, reopening the “Zero Litigation” benefits program. With the program, individuals and companies can settle their tax debts with significant discounts on fines and interest. The program is a facilitator in the quest to resolve disputes between taxpayers and the tax authorities, providing a more […]
ITCMD: Bill proposes progressive rates in the state of São Paulo
In February, Bill No. 7/2024 was presented to the São Paulo State Legislative Assembly (ALESP), proposing a change in the rates of the Causa Mortis and Donation Transfer Tax (ITCMD) in the state of São Paulo. Currently, the state has a fixed rate of 4%. The bill aims to meet the requirement established in Constitutional […]
Electronic Work Domicile (DET): a new tool for communicating with companies
The Labor Electronic Domicile (DET) is a federal government system regulated by Decree 11.905/2024, which is already in operation and will be used for communication between labor inspectors and employers. According to the DET manual, its objective is to provide greater publicity and efficiency to the relationship between the Public Administration and the administered, through […]
Can partners have their social security benefits seized to pay labor debts?
The possibility of seizing social security benefits to pay off procedural debts has always been the subject of heated discussions in the courts, since there is controversy over the unseizability of these benefits intended to support the debtor. However, in the course of doctrinal and judicial discussions, the majority view has taken a new direction […]
CNJ resolution regulates the extinction of tax foreclosures of up to R$10,000.00
The National Council of Justice (CNJ) recently issued a normative act determining the extinction of tax debts with a value of up to R$10,000.00. The rule applies to cases that have not been dealt with in the last 12 months, provided that no attachable assets have been found, whether or not the defendants have been […]
Tax transaction in São Paulo: opportunity for companies to settle ICMS debts
For a long time, São Paulo taxpayers had been asking the state tax authorities to implement a special program to settle their ICMS debts. In December 2023, the São Paulo Tax Transaction was instituted, delegating responsibility for regulating the process to the São Paulo State Attorney General’s Office (PGE-SP) through State Law No. 17,843/23. In […]
Deadline for submitting the DCBE ends in April
The Annual Statement of Brazilian Capital Abroad (DCBE) can now be submitted to the Central Bank of Brazil. The deadline for submitting the DCBE is April 5, 2024. Who needs to declare? According to BCB Resolution 279/2022, individuals or legal entities domiciled or resident in Brazil that had assets abroad in an amount equal to […]
STJ ruling: property owner not liable for condominium debt prior to adverse possession
In a recent decision (REsp n. 2.051.106/SP), the 3rd Panel of the STJ reaffirmed the position of the São Paulo State Court of Justice, which had dismissed an attachment for the enforcement of condominium debts on a property that had been usurped. The case in question began with an enforcement action brought by a condominium […]
Judgment on theme 1232: possible impacts for companies in labor cases
The Federal Supreme Court (STF) will decide in a physical plenary session on Theme 1232, which deals with the inclusion of companies from the same economic group in the execution phase of labor proceedings. The final decision will have a significant impact on companies and workers throughout Brazil. In order to determine whether one organization […]
STF request for review suspends judgment on tax benefits for pesticides
Justice Alexandre de Moraes, of the Federal Supreme Court (STF), has asked to see the case that discusses the constitutionality of Agreement No. 100/1997 of the National Finance Policy Council (Confaz), which provides for a 60% reduction in the ICMS tax base on interstate sales of certain crop protection products. Another target of the Direct […]
