The 2nd Panel of the Superior Court of Justice (“STJ”) granted a taxpayer’s appeal to recognize that the ICMS cannot be included in the calculation basis of the Social Security Contribution on Gross Revenue (CPRB). The decision was issued in the judgment on Special Appeal No. 1.732.000/SP, on May 3.

One of the greatest labor challenges facing the Brazilian business community today is compliance with the minimum quotas for the hiring of apprentices and people with disabilities or rehabilitated workers.

The Court of Appeals of São Paulo decided in favor of the sale of rural property mortgaged in favor of a Brazilian financial institution equated to a foreign entity, despite the current restrictions on the acquisition and leasing of rural properties by Brazilian companies equated to foreigner entities, as they have a majority of their capital stock and/or control held by foreigners. The appellate decision was published on July 17, by the 23rd Chamber of Private Law of the TJ/SP, in the context of interlocutory appeal No. 2024029-90.2017.8.26.0000, of the District of São Paulo.

Abuses by the State and especially by the tax authorities to impose taxes without proper legal support are not uncommon. This routine fact, in addition to the excessive tax burden, the enormity of instrumental duties, and the extremely high interest rates on arrears and fines, creates a very difficult environment for Brazil's economic development.

In September, the Ministry of Transparency and Comptroller-General of the Union (MTCGU) published the Practical Handbook for the Evaluation of Integrity Programs in the Administrative Accountability Procedure of Legal Entities (PAR). The document seeks to provide guidance and assurance for public servants with the Federal Executive Branch responsible for conducting the PAR, instituted by Law No. 12,846/2013 (the Anti-Corruption Law), especially members of the Administrative Accountability Procedure Committee (CPAR).

The opinion of the Administrative Council for Economic Defense (Cade) on freight price tables, issued on June 17, brought to light an important discussion that goes beyond the limits of this concrete case: the application of the antitrust exemption.