The Harm of Exempting the Sucumbency for Beneficiaries of Free Legal Aid in Labor Court
“The Harm of Exempting the Sucumbency for Beneficiaries of Free Legal Aid in Labor Court” is an article by Cláudio Lima that analyzes the impacts of the Brazilian Supreme Federal Court’s decision to invalidate articles from the labor reform regarding sucumbency fees and expert fees— a decision that remains valid in 2024. With a clear […]
Interview for AESBE – Mateus da Cruz
Interview for AESBE – Mateus da CruzOur partner Mateus da Cruz participated in an exclusive interview for AESBE during the Seminário Nacional Universalizar – AESBE 40 Anos, currently taking place in Brasília. The event brings together top experts in the basic sanitation sector to discuss the challenges and advancements in the field. In the interview, […]
Labor Law: The Consequences of Exempting Litigants from the Payment of Legal Fees in Cases of Free Legal Assistance
On Wednesday (October 21), the Federal Supreme Court declared unconstitutional the articles of the labor reform that required the payment of expert fees and legal fees by the losing party benefiting from free legal assistance. The decision was not unanimous, but Minister Alexandre de Moraes’ vote prevailed, ruling that Articles 790-B, caput and §4, and […]
Payroll Tax Exemption Brings Economic Security, Say Experts
Signed into law on the last day of 2021, Law 14.288/21 extends the payroll tax exemption until 2023. The new legislation addresses the concerns of various businesses looking to recover economically, and experts argue that the measure also brings greater security to the country’s economy. The payroll exemption has been in effect since 2011 and […]
Overtime and Break Periods in a 12×36 Work Shift
On several occasions, the TST (Superior Labor Court) has ruled in favor of a 50% additional payment for the break period not taken by employees working a 12×36 shift. In a judgment by the 4th Chamber, the court ruled as legal the additional 50% payment for the break period not enjoyed: RECURSO DE REVISTA. 12X36 […]
ICMS in the PIS and Cofins Tax Base: A Post-Supreme Court Ruling and PGFN Opinion Scenario
The Supreme Federal Court (STF) has finally ruled on the declaratory motions in Extraordinary Appeal No. 574,706/PR on May 13, 2021, four years after establishing the thesis that “ICMS does not compose the tax base for PIS and COFINS purposes” (General Repercussion Theme 69) on March 15, 2017. Despite the favorable decision for taxpayers in […]
