STF julga os Embargos de Declaração da Fazenda Nacional e define as regras para a exclusão do ICMS na base cálculo do PIS e da COFINS
14/5/2021 Após mais de quatro anos desde a prolação da decisão no RE nº 574.706, julgado sob a sistemática da Repercussão Geral, que decidiu pela exclusão do Imposto sobre a Circulação de Mercadorias e Serviços (ICMS) da base cálculo da contribuição ao Programa de Integração Social (PIS) e da Contribuição para o Financiamento da Seguridade […]
Cybersecurity in financial institutions and payment institutions
4/30/2021 2020 was a remarkable year for Brazil and the world for reasons ranging from scientists’ relentless pursuit to find a vaccine and curb the damage caused by the COVID-19 pandemic, to the concern, which was also largely accentuated by COVID-19, on how to advance technologically to keep most services operating, ensuring the correct functioning […]
Reflections of the STJ decision on properties’ rental through airbnb for residential condominiums
4/5/2021 A recent decision of the Brazilian Superior Court of Justice (STJ), which determined that a residential condominium convention may prohibit unit owners from renting their properties through Airbnb or other similar digital platforms, highlighted an important discussion about how the law should regulate and adapt to technological innovations, in order to guarantee a favorable […]
The Supreme Court decides that ICMS presumed credits do not enter the PIS/COFINS tax base
4/30/2021 The Supreme Court has decided, in the judgment of the extraordinary appeal n. 835818, that presumed credits from tax on the ICMS (state sales tax) do not integrate the federal contributions PIS and COFINS tax base. The Nacional Treasury has argued that the presumed credits are a tax-advantage provided by the states, therefore, should […]
Inspeções remotas de cargas importadas sujeitas à vigilância sanitária sob Consulta Pública
Visando complementar os procedimentos já adotados na anuência de importação de produtos sujeitos à vigilância sanitária, a Anvisa submeteu à apreciação da sociedade civil a Consulta Pública n° 1.045, de 8 de abril de 2021 , que tem por objetivo estabelecer requisitos para inspeções físicas remotas de cargas importadas. De acordo com a Agência, a […]
The statutory period of limitation for judicial action grounded on contractual civil liability
4/30/2021 Aiming at ensuring stability in the legal relations as a result of time, the Law created mechanisms to stabilize legal relationships in the past and provide predictability to future legal relationships. Among such mechanisms, we refer to the entitlement to the statutory period of limitation to sue whose concept is based on the society’s […]
