STF declares unconstitutional fine for unapproved tax offset request
In the recent judgment of Extraordinary Appeal 796.939 and Direct Action for Unconstitutionality 4.905, the Full Bench of the STF recognized the unconstitutionality of the application of an isolated fine for an offset not approved by the Federal Revenue Service, whose general repercussion thesis was as follows: “The isolated fine provided for by law to […]
Supreme Court decision on taxation creates legal uncertainty
Angelo Ambrizzi, lawyer at Marcos Martins Advogados. The tax scene is in turmoil after a ruling by the Federal Supreme Court (STF) authorized the “breaking” of final and unappealable court decisions – especially those that recognized the non-mandatory payment of certain taxes. The decision was unanimous. In practice, taxpayers who have a final and unappealable […]
Dismissal without just cause: what could change after the STF ruling?
The article “Dismissal without just cause: what can change after the STF ruling?”, by lawyer Ana Carolina Vasconcelos, is featured in Jornal Contábil. The judgment, which deals with the possible need for justification for dismissals made at the initiative and convenience of the employer, and the possibility of terminating dismissals without just cause, has raised […]
STF to rule on constitutional scope of PIS and COFINS non-cumulative taxation
The article “STF to rule on constitutional scope of PIS and COFINS non-cumulative taxation”, by lawyer Fábio Bernardo, is featured on the Âmbito Jurídico portal. The Federal Supreme Court has included one of today’s most important tax cases on its agenda. This is a discussion on the scope of the constitutional principle of non-cumulative taxation […]
STF to rule on constitutional scope of PIS and COFINS non-cumulative taxation
Fábio BernardoLawyer at Marcos Martins Advogados The Federal Supreme Court included one of today’s most important tax cases on its agenda for the 18th. This is a discussion on the scope of the constitutional principle of non-cumulative taxation for PIS and COFINS. The non-cumulative nature of these contributions is one of the most controversial issues […]
STF invalidates double pay for vacations outside the legal period
The article “STF invalidates double pay for vacations outside the legal period” by lawyer Suzanne Gouveia is featured on the Mercado Mercantil portal. The Federal Supreme Court has ruled that the double payment of vacations outside the legal period provided for in article 145 of the CLT is unconstitutional. Reporting Justice Alexandre de Moraes voted […]
STF invalidates double pay for vacations outside the legal period
Suzanne Gouveia de VasconcelosLawyer at Marcos Martins Advogados The Federal Supreme Court ruled that Precedent No. 450 of the TST, which also established double pay for vacations paid after the deadline set out in article 145 of the CLT, was unconstitutional. Almost a month after the decision handed down in the Action for Failure to […]
Supreme Court decision authorizes collection of mineral exploration fees
Tiago SilvaLawyer at Marcos Martins Advogados The Federal Supreme Court, when analyzing lawsuits involving the states of Amapá, Minas Gerais and Pará, considered the collection of mineral exploration fees to be valid, thus guaranteeing the maintenance of an annual revenue for these states that exceeds R$1 billion. Justice Luís Roberto Barroso disagreed with the position […]
Mass layoffs: what changes after the Supreme Court’s decision?
Monique Vieira LessaLawyer at Marcos Martins Advogados In a recent decision involving Embraer, the Supreme Court ruled by a majority of votes that prior collective bargaining is mandatory for mass layoffs of workers. As the issue has general repercussions, the decision will have to be applied by the other labor courts that hear cases involving […]
STF agrees on attachment of guarantor’s family assets in commercial lease agreement
Tatiane Bagagí FariaLawyer at Marcos Martins Advogados The Federal Supreme Court, by a majority of votes, ruled that the attachment of a guarantor’s family assets in a lease agreement for commercial property is constitutional, dismissing the view that only in residential leases would it be possible to attach the guarantor’s only asset. In the recent […]
