By means of Resolution nº 157 of the Management Committee of Simples Nacional, the deadline for payment of taxes within the scope of Simples Nacional, paid through the Documento de Arrecadação do Simples Nacional - DAS, was extended.
The original maturity of the DAS, which comprises ICMS, ISS, IRPJ, CSLL, PIS/COFINS, IPI and Social Security Employer Contribution, is on the 20th of each month. For the month of January, however, the expiration date was postponed to February 26, 2021.
The measure aims to protect micro and small companies at this time of economic recovery, in order not to burden small entrepreneurs too much and help overcome the current economic crisis.
Source: Wagner Arnold Fensterseifer.
In a recent decision, the Third Panel of the Superior Court of Justice (STJ) upheld the extrajudicial exclusion of a partner based on a private instrument signed by all members of the company, even without registration with the Board of Trade.[1]
In the case under review, after the company's formation and registration, the partners signed a document called a "statute," [...]
STF suspends proceedings on the legality of service provision contracts across the country
The Supreme Federal Court (STF) has decided to suspend, nationwide, all legal proceedings that question the legality of service provision contracts, commonly known as “pejotização”. The decision, issued by Justice Gilmar Mendes, aims to standardize the interpretation on the matter and ensure legal certainty. The STF recognized the general repercussion of the issue when it […]
CPDMA's role was decisive in the Supreme Federal Court's ruling reaffirming the case law on the use of legal entities in labor relations.
Uma importante decisão proferida recentemente pelo Supremo Tribunal Federal (STF), a partir de atuação da equipe trabalhista Cesar Peres Dulac Müller Advogados, trouxe novamente à tona a relevância da observância aos precedentes vinculantes da Corte em matéria trabalhista, especialmente quanto à licitude de formas alternativas de contratação, como a prestação de serviços por pessoa jurídica — prática […]
Annual meeting for accounts review
The annual holding of the Ordinary General Meeting (OGM) for the accountability of the administrators is a legal requirement provided for in Law No. 6,404/1976 (Brazilian Corporations Law), specifically in Articles 132 and following. This provision establishes that the OGM must take place within the first four (4) months following the end of the fiscal year, usually by […]
The Full Bench of the Superior Labor Court rules on new binding precedents
The Full Bench of the Superior Labor Court, in a session held this Monday (24), established legal theses on new topics, as part of a procedure to reaffirm its jurisprudence. These are matters that, as they are already settled, were submitted to the repetitive appeals procedure to define a binding legal thesis. The establishment of qualified precedents has a direct impact […]
On March 18, 2025, at the Hotel Laghetto Stilo Higienópolis, Thomas Dulac Müller, a lawyer and expert in corporate restructuring, participated in the panel "Third-Party Liability in Bankruptcy", sharing his expertise alongside top industry specialists. The discussion provided strategic insights into the legal implications of bankruptcy for third parties involved in insolvency proceedings. […]
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