Bank deposits of legal entities can be seized, STJ decides
In a recent decision, the 3rd Panel of the Superior Court of Justice (STJ) reaffirmed the understanding that bank deposits in the name of legal entities, which operate for business purposes, are not protected by the impeniability provided for in Article 833, X, of the Code of Civil Procedure. Thus, the STJ reinforced that, in […]
Income tax deductions could encourage remote work
Income tax deductions could encourage remote working. Faced with the need to use teleworking during the pandemic, many companies have become concerned about the expenses borne by employees, such as electricity, internet and any costs incurred for working from home. Despite the fact that the Consolidation of Labor Laws (CLT) expressly states that expenses, even […]
The new Legal Framework for Guarantees is here to stimulate credit
Law 14.711/2023, the Legal Framework for Guarantees, was recently sanctioned by the Presidency of the Republic. This legislation improves loan rules and establishes a new system for the use of assets pledged as collateral. Among the main measures introduced by the new Legal Framework for Guarantees, it is important to highlight the following: The possibility […]
State of São Paulo improves conditions for negotiating outstanding debts
The São Paulo state government has passed a law that improves the conditions for negotiating debts registered as outstanding. The matter was published on November 8 through Law No. 17,843 of 2023. The transaction can be carried out in two ways: By adhesion, when the taxpayer adheres to the terms and conditions established in a […]
STJ decision establishes requirement of fiscal regularity for judicial reorganization to be granted
On October 17, 2023, the 3rd panel of the Superior Court of Justice (STJ) handed down a decision that marked a significant change in the interpretation of the need for tax compliance in order for judicial reorganization to be granted. The decision in question refers to Special Appeal No. 2.053.240/SP. Prior to this, the prevailing […]
We were once again recognized at the DNA+Fenalaw Analysis Awards
We were recognized in the “Marketing” category with the case “Driving the generation of new opportunities for the firm”, and in the “Management” category with the case “Educating for the Legal Profession”. The marketing case considers the challenge of generating opportunities in a highly competitive market and how the firm has worked to offer an […]
Four-day workweek: are there legal implications for companies?
Currently, one of the most important debates in the global labor market is the four-day week, with companies in some countries already adopting the model as definitive. In Brazil, a pilot project is underway with 20 Brazilian companies, which began in September and is expected to end in the last month of this year. However, […]
STJ authorizes ICMS credit on intermediate materials that are not immediately consumed in the production process
In a recent decision, the Superior Court of Justice (STJ) recognized the right of a taxpayer to take advantage of ICMS credits arising from the acquisition of intermediate products, even if they are consumed or have been worn out during the production process, simply by proving the need for their use in the company’s core […]
TRF of the 2nd Region recognizes right to PIS and COFINS credit on expenses incurred in adapting to the LGPD
In an appeal against a company providing digital payment services, the Federal Regional Court of the 2nd Region recognized the company’s right to use PIS and COFINS credits for expenses incurred in complying with the General Data Protection Law. For the court, the company’s compliance with the law was considered mandatory and indispensable, even more […]
Forklift fuel costs generate PIS credits
The 3rd Panel of the Superior Chamber of the Administrative Council for Tax Appeals (CARF) allowed PIS/PASEP credits to be taken on fuel expenses for a rented forklift. The decision went against the ruling of the Ordinary Panel, which had denied the right to the credit since the taxpayer used LPG fuel in a rented […]
