STF defines the exclusion of ICMS from the PIS and COFINS calculation basis

Alana DahroujLawyer at Marcos Martins Advogados On November 13, the Supreme Court ruled on the Motion for Clarification in the Special Appeal on the discussion of the exclusion of ICMS from the PIS and COFINS tax base. The opinion was consolidated in the sense that the ICMS to be excluded from the PIS and COFINS […]

Provisional Measure allows companies to postpone FGTS payments

Alana DahroujLawyer at Marcos Martins Advogados Through Provisional Measure No. 1,046 of 2021, the Federal Government made it possible to postpone the payment of FGTS as a measure to deal with the crisis caused by the pandemic. The possibility of postponing and paying the FGTS in installments covers April, May, June and July 2021, which […]

Analysis of whether a claim recognized in a lawsuit is subject to judicial reorganization must take into account the date of its triggering event

Em recente tese aprovada pelo Superior Tribunal de Justiça, em 09 de dezembro de 2020, julgamento em sede de Recurso Especial Repetitivo, no julgamento do REsp nº 1842911/RS, considera-se para fins de verificação da análise do sujeito de crédito reconhecido em ação judicial à recuperação judicial, a data de seu fato gerador , não pelo trânsito em julgado da sentença que o reconhece.