Despite there being a precedent set by the Plenary Session of the Supreme Federal Court (STF) against breach of bank secrecy without judicial authorization, the Federal Revenue of Brazil maintains this practice, pursuant to Supplementary Law no. 105 of 2011, in order to apply fines. However, based on the understanding…
Although not yet widespread, the “loss of chance theory” is the possibility of indemnification as a result of the act or omission of the offender, the result of which impedes the obtainment or realization of a positive outcome for the victim. For example, if you travel to the graduation ceremony…
With the new Code of Civil Procedure, the disregard of corporate personality, or in other words, the inclusion of the natural persons of the shareholders in the process, whether through knowledge or enforcement, should be preceded by an adversarial system. That is, the defendant and its shareholders should be subpoenaed…
After 15 years of debate, and be paralyzed for no less than eight years, finally on 8/10/2014 the Plenum of the Supreme Court dismissed the Extraordinary Appeal # 240785, by majority vote (7-2), which is ruled unconstitutional inclusion of ICMS in the Cofins tax base. The decision was not made…
De acordo com a Receita Federal do Brasil, a dívida total dos contibuites optantes pelo Regime Simplificado de Tributação, o Simples, atinge a casa dos R$ 14 bilhões, e viagra sans ordonnance no ano de 2015 aproximadamente 400 mil empresas disporão do prazo de dois meses para regularizar suas pendências…