In a ruling issued on August 4th last, the Plenary of the Superior Labor Court of Appeals (TST) found unconstitutional the text of the caput of Article 39 of Law 8.177/91...

The New Civil Procedural Law Code introduces deep changes in the Brazilian procedural law system and directly impacts Tax Law insofar as tax law adopts on a complementary basis the provisions of the Civil Procedural Law Code.

This opinion led to the publication of the RFB's Interpretation Decision nr. 5/2014 ("ADI 5/2014"), which revoked Regulatory Declarative Decision COSIT 1/2000 of the RFB ("AND COSIT 1/2000").

The new Brazilian anti-corruption legislation, aligned with the commitments that the Brazilian government undertook in adhering to the OECD Convention, establishes the direct responsibility of the company for corruption...