Publications
Although the Superior Court of Appeals had defined that the concept of an input must comply with the criteria of essentiality or relevance, administrative and judicial decisions have denied the right to credit as they did not consider certain types of expenses as to be inputs.
The Federal Courts have taken a position in favor of the State paying the wages of pregnant employees on leave due to the pandemic. Decisions may involve an advance on maternity leave pay or compensation for wages already paid by the employer.
Until the courts reach any decision on the constitutionality of the new rule, in effect since November 1, employers cannot demand vaccination for on-site work.
The new standard represents an essential step towards resuming economic activity by fostering entrepreneurship and the values introduced by the Economic Freedom Law in 2019.
Based on the Code of Civil Procedure, Minister Gilmar Mendes claims that company can not be executed without having participated in the phase of knowledge of the action.
The growing concern about climate change in the country encourages the proposition of new standards on environmental aspects, as well as innovative judicial decisions that incorporate legal guidelines related to climate issues.
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