In view of the continued disruption caused by the COVID-19 outbreak, the Brazilian Patent and Trademark Office (BPTO) has just published an update regarding deadline extension in the Electronic Official Bulletin No. 2571, of April 14, 2020. The temporary suspension of all deadlines (originally covering the time period from March 16, 2020 to April 14, […]
After lengthy discussions in Congress, the casting vote in CARF was extinguished today, April 14, 2020, with the publication of Law No. 13.988/20, which, among other measures, added article 19-E to Law No. 10,522/02 to establish that, in cases of tied trials, the dispute must be resolved in a favorable way to taxpayers. Until then, […]
On April 8, Law No. 13,986 was published in the Official Gazette and results from the conversion of the Agribusiness Provisional Measure (MP No. 897/19). Law No. 13,986, among its other provisions, amends Laws No. 5,709/71 and 6,634/79 to allow the attachment of in rem guarantees to rural lands in favor of foreigners, including those […]
The Environmental Protection Agency of the State of São Paulo (CETESB), through its Board Decision No. 035/2020/P, published today (April 08, 2020) on the Official Gazette, has suspended the need of compliance with take-back schemes quantitative targets for 2020 (previously regulated by Board Decision No. 114/2019/P/C), for as long as the COVID-19 state of emergency […]
On March 31, 2020, the Brazilian IRS published the Private Ruling 41/2020, which provides for the tax treatment of distributions made by trusts to Brazilian beneficiaries. The Ruling is relevant in case of succession in Brazil, as it analyzes the taxation of said distributions. Also, it is binding to the Brazilian tax authorities. In summary, […]
After the issuance of Executive Order 936 (“EO 936”), on April 1st, the Rede Sustentabilidade Party filed, on April 2, 2020, a Breach of Constitution Claim (“ADIN”) before the Supreme Court (“STF”). Said ADIN, which was assigned to justice Lewandowski, contained an injunctive relief plea to suspend the effects of the EO 936 due to the Constitutional […]
Among the measures published by the Brazilian Government last week to mitigate the impact of the coronavirus pandemic, Decree No. 10,305 was published on April 2, 2020, reducing the Financial Transactions Tax (IOF) rate to zero on credit transactions contracted between April 3, 2020 and July 3, 2020. According to the Federal Revenue, this measure […]
Due to the recent economic crisis resulting from the coronavirus pandemic (Covid-19), on April 03, 2020, the Ministry of the Economy issued the Ordinance no. 139/2020 postponing the deadline for the payment of the following federal taxes: In addition, the Federal Revenue Department issued the Normative Ruling no. 1,932/2020 postponing the deadline for the filing of […]
Brazilian Federal Environmental Protection Agency (IBAMA) has taken some measures towards procedural and administrative deadlines in the context of the COVID-19 pandemic. Sanctioning procedures: The deadlines for IBAMA’s administrative procedures are suspended for an undetermined period, beginning on March 16, 2020 (Ordinance No. 826/2020), covering both administrative defenses and appeals. All environmental conciliation hearings are also […]
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