On March 24th, the High Chamber of São Paulo Administrative Court (‘Tribunal de Impostos e Taxas – TIT’) decided to authorize the disallowance of ICMS’s credits in acquisitions from companies in Manaus Free Trade Zone. The decision was taken in line with the understanding of the Federal Supreme Court (STF) in the trial of Extraordinary […]
On 03/18/2022, the Brazilian Federal Revenue issued Normative Instruction No. 2,072/2022, which brought relevant changes on the import and export customs clearance. The Brazilian Federal Revenue can now require several documents from the importer when there are doubts about the price charged in the import operation, in cases where the goods are parameterized for the […]
In brief On March 11, 2022, Supplementary Law # 192 introduced the single-stage ICMS tax regime on transactions with fuels. This new law aims at reducing the final customer’s tax burden on transactions with the following fuels: gasoline; anhydrous ethanol fuel; diesel; biodiesel; liquefied petroleum gas; and natural gas. Moreover, Supplementary Law # 192 temporally […]
In brief On March 17, 2022, was published the State Decree (SP) n. 66.575, which deals with the mandatory use of masks in the state. In summary, the decree provides for the mandatory use of face protection masks only (i) in places intended for the provision of health services and (ii) in means of collective […]
The National Health of Surveillance Agency (“ANVISA”) published today the Resolution RDC No. 625/2022, which provides the minimum requirements related to the obligation of the marketing authorization holders to communicate the implementation of a drug recall to the competent authorities and consumers, in case there is sufficient evidence or proof of quality deviation resulting in […]
In brief Decree No. 10,997/2022, published today, 03/16/2022, reduces the rates of the Tax on Foreign Exchange Transactions (“IOF-Câmbio”).The Decree establishes an immediate reduction for some transactions, such as the reduction to zero of the rate applicable to short-term foreign loan operations. In other cases, however, the rate reduction is gradual over the next few […]
In brief The federal government published on 27 January 2022 Decree No. 10,950 of 2022, which provides for the National Contingency Plan for Incidents of Oil Pollution in Waters under National Jurisdiction (PNC). The plan aims to: (i) reduce environmental damage; (ii) prevent damage to the public health; and (iii) enable a more capable action […]
In brief After the Reform of the Brazilian Arbitration Law, Federal Union and other Federal institutions have been increasingly participating in arbitrations, a great number of which involve high values and/or sensitive issues. There were doubts as to which criteria the Federal Union could adopt to choose arbitrators, which is regulated by this new ruling, […]
In brief On March 9, 2022, Law 14,311/2022 was published in the Official Gazette, amending Law 14,151/2021, providing for cases in which pregnant employees can return to on-site work. In summary, there are three hypotheses in which the employer can determine the return to on-site work of pregnant employees: (i) after the end of the […]
Data Protection Officer