Infographic: What PEC 45/2019 approved in and what remains to be discussed?

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Fact-checking STJ ruling does not impose taxes on individual income tax refunds

Coordinator Gustavo de Toledo Degelo commented to Reuters on the STJ decision that upheld the levying of PIS and COFINS on the corrected amounts of taxes returned to taxpayers. “It was already an understanding unfavorable to the taxpayer and favorable to the tax authorities that the STJ decided to unify and standardize in order to leave no doubt. The STJ maintained its understanding and now other judges must apply this STJ decision: PIS and Cofins are levied on the Selic portion of the amounts returned…

Divergences between the STF and TST on pejotization

In an article for Revista Consultor Jurídico (ConJur), partner Alexandre Fragoso Silvestre talks about the news that has emerged about STF decisions that change previous TST and TRT decisions. These decisions mainly deal with the recognition of employment relationships for workers hired as legal entities. “The case being discussed must be closely connected, correlated, bring the same facts, so that it can then have its merits assessed. In other words, in order to allow pejotização, for example, of doctors or any other liberal professional, it…

How long must a couple live together to be entitled to inherit?

In an article for ESTADÃO’s E-Investidor, Samantha Teresa Berard Jorge talks about the decision of couples who choose to just “put their toothbrushes together” and not formalize a stable union. However, the legal consequences can vary, especially in relation to inheritance, since Brazilian legislation defines “necessary heirs” as those who are entitled to the share of the assets left by the deceased, called legitimate inheritance. “In order for the right to inheritance to be recognized, the stable union must be judicially recognized, if a public…
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