On March 23, 2023, during judgement of Proceeding No. 1824891/RJ, the Brazilian Superior Court of Justice (“STJ“) defined that large-sized companies are not obliged to publish their financial statements, as […]
In June 2018, the Federal Supreme Court (STF) ruled for the unconstitutionality of the assistance contribution imposed by collective agreement on non-unionized employees. This understanding had prevailed unanimously until today. […]
The Federal Supreme Court began, in a virtual plenary session, the judgment of the opposing motions for clarification in Extraordinary Appeal No. nº 1018459, in which the constitutionality of assistance […]
The Federal Supreme Court (STF) has established that the requirement for prior union intervention in cases of mass dismissals will only apply to dismissals occurring after June 14, 2022, the […]
The Finance Department of the State of São Paulo (“SEFAZ”) has published the Tax Ruling No. 25343/2022on 04/04/2023, regarding the Tax on Inheritance and Donations (“ITCMD”), in situations involving the […]
At least once a year, as per Brazilian law, the quotaholders and shareholders should hold the Annual Quotaholders General Meeting or the Annual Shareholders General Meeting, as the case may […]
The Brazilian Securities and Exchange Commission (Comissão de Valores Mobiliários – CVM) approved on Tuesday (28) the CVM Resolution 181, which extends the deadline for the implementation of the new […]
The companies incorporated in Brazil, which hold capital equity of a foreign shareholder, must be registered in the Information Reporting System of Foreign Direct Investment (“SCE-IED”), which is a Brazilian […]
In a judgment held last Monday (March 20), in an incident of repetitive appeal (Case No. 10169-57.2013.5.05.0024), the Superior Labor Court (TST), contrary to a jurisprudence consolidated 13 (thirteen) years […]
The eSocial (government system for transmission and storage of labor and social security information on companies and Workers) has undergone significant changes in recent years. The last major change occurred […]
Recently, the Federal Supreme Court (“STF”) issued a decision favorable to the taxpayers regarding the taxation on the appreciation of assets transmitted by inheritance or donation. For the purposes of […]
On 09/21/2022, Law 14.457/2022 was sanctioned, instituting the “Programa Emprega + Mulheres”, created to promote a safer work environment for women. The Law brought changes to CIPA, now called “Internal […]
Last week, the Normative Instruction RFB nº 2134/2023 was published to present amendments regarding the Individual Income Tax Declaration (DIRPF). Among the subjects covered, the Normative Instruction sets forth the […]
The Consul General of Japan in São Paulo, Mr. Ryosuke Kuwana, and the Vice-Consul, Ms. Kayo Yoshida, paid a courtesy visit to Abe Advogados this Monday (27). They were welcomed […]
The newly elected governor of the State of São Paulo vetoed Bill n. 511/20 (“PL”), which had been approved by the State Assembly at the end of December 2022. The […]