The enactment of a new version of the Sanitation Executive Order took place in the transition between governments at the federal level later this year. The first version of the Executive Order lost its effectiveness due to the expiration of the time limit without timely approval of its conversion into law. Despite the difficulties in approval by the Legislature, the new Executive Order replicates the previous text with some relevant changes. The news reveals a reinforcement of the private participation in the sector and in the initiative of the Federal Government in providing financial and technical support to states and municipalities for basic sanitation projects.

Brazil has one of the most complex regulatory environments in the world for those who want to start up a business venture, according to the publication Doing Business 2019,1 of the World Bank Group.

Law No. 13,792/19, published in the Official Federal Gazette on January 4, provides more flexibility to limited liability companies by reducing the capital stock necessary for dismissal of managing partners named in the articles of association from a two-thirds majority to a simple majority, without preventing the partners from agreeing, if they so wish, to any greater minimum. This amendment, made in article 1,063, first paragraph, of the Civil Code, will allow majority partners to remove minority partners from the position of manager more quickly, thus avoiding extended disputes that could affect a company’s operation.

At the end of 2017, Justice Regina Helena Costa, of the First Panel of the Superior Court of Justice (STJ), admitted an appeal against a divergent decision filed by a taxpayer (EAREsp No. 1.078.194/RJ) against an appellate decision that established the understanding that the ICMS-ST is not a tax different from the ICMS-normal, but merely a form of collection, while maintaining the application of article 13, paragraph 1, I, of Complementary Law No. 87/96, which would legitimize the inclusion of the ICMS-ST in its own base.

The State of Rio de Janeiro Finance Department (Sefaz-RJ) enacted the Resolution Sefaz No. 24, on March 27, 2019, allowing taxpayers to request or to rectify the Digital Tax Bookkeeping, the so-called EFD, without the previous payment of the Charge for State Services.

Union classification is the means by the which a company defines which union will represent its employees. Currently, only one union represents the employees of one company[1]/professional category (what we call union unity), but this may change.