July 30, 2019

Expenses with toll vouchers and tracking generate PIS and Cofins credits

Federal Revenue clarified doubts from companies about essentiality of inputs in two consultation solutions. Two consultation solutions, published by the Federal Revenue Service in early July, provide answers to carriers about services that may or may not generate PIS and Cofins credits. At...

July 29, 2019

Company in recovery manages to release assets pledged by the tax authorities

A company undergoing judicial reorganization was able to release assets pledged by the National Treasury before the start of the reorganization process. The decision was handed down by the 4th Business Court of Rio de Janeiro and recently approved by the Superior Court of Justice (STJ). Decisions in this sense...

July 26, 2019

Embarrassment to ICMS crediting in relation to the purchase of products from a persistent debtor taxpayer

The crediting, by the purchaser, in relation to the ICMS highlighted in the invoices for the purchase of goods from a taxpayer included in the special inspection regime, may be conditioned to the proof of tax collection. In summary, this was the understanding reached by the Second Tur...

July 25, 2019

Brazilian brands will be more competitive abroad with Brazil joining the Madrid Protocol

The export sector celebrates, since May 22, Brazil's entry into the Madrid Protocol. The last battle for the approval of the Legislative Decree Project 860/17, whose objective was to internalize the provisions of the international treaty, took place in the Federal Senate, after a victory in the Chamber.

July 24, 2019

Is it easy to legally charge a company undergoing judicial reorganization?

In the current crisis scenario, there is a substantial increase in companies seeking the protection established in the Judicial Recovery Law (Law 11.101/2005). Faced with this growing wave, there are not a few suppliers who question the risks of maintaining supply to companies in recovery. ...

July 23, 2019

The role of the creditor in judicial reorganization proceedings

The meaning of a company's existence is to obtain profits at the lowest possible cost. This is a mantra that has echoed for a long time, a simple formula, but difficult to implement, since reality is not so “black and white”. Every entrepreneur who wants continuity in the market in...

July 23, 2019

Credit after recovery request must go to the general framework of creditors, says STJ

The credit arising from a labor conviction imposed after the company's request for judicial reorganization must be registered in the general list of creditors of the company. The understanding is from the 3rd Panel of the Superior Court of Justice. The judgment is dated 5/16. In the action, the understanding of the relationship prevailed...

July 22, 2019

INPI wins dispute over drug patents at TRF-2

The National Institute of Industrial Property (INPI) obtained in court another important precedent in the dispute over patents of medicines and agrochemicals requested through a waiting system known as "mailbox". After a favorable decision in the Superior Court of Justice (S...

July 22, 2019

Labor compliance: more than a prevention

The volume of labor claims filed in 2018, across Brazil, dropped 34% compared to 2017, as a direct consequence of the Labor Reform (Law 13,467/2017). Between January and December 2018, the lower courts received 1.7 million labor claims, against 2.6 million...

July 19, 2019

Law that makes quorum more flexible in limited liability companies can bring legal uncertainty

On January 4, 2019, Law 13,792/2019 was published in the Federal Official Gazette, which amended provisions of the Civil Code regarding limited liability companies. Among the changes, the legislator (i) reduced the quorum necessary for dismissal of a partner appointed as administrator in the ...

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