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Does the São Paulo State tax authority have jurisdiction to disregard acts and legal transactions in order to create an ICMS tax debt?
A topic has been provoking debates in the administrative tax sphere in the State of São Paulo: the drawing up of infraction notices and impositions of fines (AIIM), based on article 84-A of Law No. 6,374/89, to disregard acts and legal transactions carried out by taxpayers.
Labor Reform and the modification of the provision that obliged companies to provide medical care to all employees
With the enactment of Federal Law No. 13,467/2017 (the Labor Reform), various provisions of the Consolidated Labor Laws (CLT) have undergone significant changes, and a number of them have been incorporated into social security legislation through specific adjustments in Federal Law No. 8,212/91. Among the topics common to both universes, the controversy over the legal nature and the form of medical care granted by the company to its employees deserves special mention.
New rules for condo-hotels
CVM Instruction No. 602, published on August 27, sets forth rules regarding public offerings of hotel collective investment contracts (CICs), the so-called condo-hotels. It repealed CVM Resolution No. 734/2015 (as amended by CVM Resolution No. 752/2016), which until then regulated the matter.
Sanitation Presidential Decree favors structuring of new projects
Awaited since November of 2017, the Sanitation Presidential Decree was finally promulgated on July 9. Despite the differences with respect to the versions submitted for public consultation, the rule maintained its foundations, which, if confirmed via its conversion into law, will increase the participation of private enterprise in the sector, thus favoring the structuring of new projects.
5th round of concessions: the movement of the airport infrastructure sector
On May 29, the federal government published the initial drafts of the call for bids and concession contract for the new round of federal concessions, which will include 13 airports, distributed in three blocks:
Advance for the real estate market: Chamber approves regulations on termination of contracts
On October 6, a plenary session of the Chamber of Deputies approved the text of Law 10,728/2018, replacing the text proposed by means of Law No. 1,220/2015, which regulates the termination of contracts for the acquisition of real estate.
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