Use of geolocation as evidence in Labor Courts
Recently, the Superior Labor Court (TST) approved the use of geolocation as digital evidence to determine employees’ entitlement to overtime pay. According to the decision by the Individual Disputes Subsection 2 (SDI-2), the evidence is appropriate, necessary, proportionate, and does not violate the privacy of telematic data and communications guaranteed by the Federal Constitution.
Labor reform in the Supreme Court: impacts and challenges for companies and trade unions
The Direct Action of Unconstitutionality (ADI) 6142, filed by the National Confederation of Metalworkers (CNTM) in the Federal Supreme Court (STF), calls into question the constitutionality of certain provisions of the 2017 labor reform.
Adoption of coercive measures in labor enforcements
Since 2015, the Brazilian Civil Procedure Code (CPC) has allowed the use of atypical, inductive, coercive, mandatory, or sub rogatory measures to ensure compliance with court orders, including in actions involving pecuniary obligations (Art. 139, item IV, of the Civil Procedure Code).
Overboarding treatment under discussion in the New Market Regulation
Companies listed on the New Market have until next August 2nd to submit their comments on B3’s public consultation proposing changes to the New Market Regulation, including rules to limit directors’ participation on the boards of directors of publicly traded companies.
Tax reform: Could inheritance tax on pension plans change?
After the House of Representatives approved the tax reform proposal, the working group drafting the second regulatory text moved to reinstate the inheritance tax on private pension plans like the Free Benefit Generating Plan (PGBL) and Free Benefit Generating Life Insurance Plan (VGBL).
Court deference to decisions from the Administrative Council for Economic Defense (CADE)
In a 2019 precedent, the Federal Supreme Court (STF) addressed the limits of the judicial review of decisions issued by the Administrative Council for Economic Defense (CADE).
Tax on Goods and Services (IBS), place of business, and telecommunication transactions
As part of the regulatory framework for Amendment to the Brazilian Constitution 132/2023—which established a modern and simplified indirect taxation system—the Federal Government submitted Supplementary Law Bill (PLP) 68/2024. The bill creates the Tax on Goods and Services (IBS), the Social Contribution on Goods and Services (CBS), and the Brazilian Excise Tax (IS), while also addressing other aspects of the tax reform.
The reform’s structure remains intact, but the cap raises doubts
The core aspects of the consumption tax changes remained intact in the tax reform regulation bill passed this week in the House of Representatives. However, experts have doubts about the cap set for the reference VAT rate.
