Publications
Law No. 12,414/11, as amended and regulated by Decree No. 9,936/19, regulated the formation and consultation of databases with information on performance, mandating, in its article 12, paragraph 3, that the National Monetary Council (CMN) adopt complementary measures and standards on the provision of information by institutions authorized to operate by the Central Bank of Brazil (BC).
The modernization of disclosure of company information has finally gained momentum in Brazil. Published on August 5, Executive Order (MP) No. 892/2019 substantially changed the framework for legal publications by corporations.
The publication of Ordinance No. 604/19 of the Special Secretariat of Welfare and Labor, which deals with work on Sundays and holidays, from a practical point of view, brought in important impacts to various sectors, especially trade and tourism.
Resolution No. 241 of the Superior Council of the Labor Judiciary (CSJT), in force since June 6, amends some of the rules of Resolution No. 185, bringing in important changes in the use of the Electronic Judicial Procedure (PJe).
For some time the classification of ICMS tax incentives as an investment subsidy has long been debated in the tax courts. The relevance of this discussion stems from the possibility of excluding income from investment subsidies from the IRPJ (Corporate Income Tax) and CSLL (Social Contribution on Net Income) calculation bases.
Presidential Decree (MP) No. 881, published on April 30 of this year, instituted the Declaration of Economic Freedom Rights and amended a series of legal provisions of a corporate, civil, real estate, and tax nature
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