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December 2009
Number: XXXXV |
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Before the closure of the legislative activity and Judicial Branch exercise, the new Tenancy Act was enacted (Act No. 12.112/2009), in force from January.
Three new binding precedents were approved by the Federal Supreme Court (STF) and the Superior Justice Court (STJ) also issued new entries, which are translated in this edition.
Finally, we appreciate the support and encouragement of the valuable contributions received by the staff of newsletter this year and we wish everyone that the coming year be full of accomplishments and success.
Have a good reading. |
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CIVIL LAW AND PROCEDURE
Deposit slip inserted in the record after the period provided shall not result in penalty
In REsp 1047510, the 3rd Panel of STJ unanimously decided that if the debtor deposits the amount within the legal period of 15 days, but only insert the referred deposit slip in the record after this period, the penalty of 10%, provided in article 475-J of the Civil Procedure Code, shall not be charged.
New Tenancy Act shall be in force from January
The Act No. 12.112, of December 9th, 2009, amended the Act No. 8.245/1991 (Tenancy Act), in order to improve the rules and procedures for lease of urban property. The new rules, which facilitate the eviction of tenants in default, shall be in force 45 days after publication of the rule.
PRECEDENTS OF THE STF:
PSV 24 – “The Labor Court has jurisdiction over cases concerning mental distress and pecuniary damages arising out of occupational accidents claimed by employees against employers, and the actions at the time of enactment of EC No. 45/2004 shall be decided as well, judgment upon the merits in the first degree of jurisdiction”.
PSV 25 – “The Labor Court has jurisdiction over possessory actions filed due to the exercise of the right to strike by employees from private sector”.
PSV 29 – “"Material crimes against the tax regime, provided in Article 1, item I, of Law No. 8137/90, are not defined as such before the final release of the tax”.
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The 1ª Section of the STJ denied the controversial appeal, emphasizing that Law No. 9.964/2000, which established the Program of Fiscal Recovery (Refis), provides two types of tax treatment to companies which choose the installment payment of the debt by means of the referred Program. Concerning the companies which choose the extension of tax rates or whose funded debt is less than R$ 500.000, the tacit ratification of the option automatically suspends the requirement for tax credit, and the guarantee or inventory of property is not required. In relation to companies with debts above the limit referred to, the ratification of Refis shall be expressly made by the committee, duly suspending the requirement for tax credit, once the sufficient guarantee or, at the discretion of the legal entity, the inventory of its property which is part of its assets is provided (art. 64 of Law No 9.532/1997). In the case, the inventory of property needed for the guarantee of tax debit was not proved, and there is no proof of its amendment, under the terms of art 4 of IN No. 26/2001.( REsp 1.133.710).
PIS and COFINS tax rebates for the automotive industry
Car assemblies and manufacturers of vehicles and auto parts placed in the North, Northeast and Midwest may discount tax rebates from contributions until 2015.
The companies placed or to be placed in the North, Northeast and Midwest, which are car assemblies or manufacturers of products specified in § 1 of Article 1 of Law No. 9440/1997 may, in the period from 01.1.2011 to 12.31.2015, discount tax rebates from IPI (tax on manufactured products) as a compensation for the contribution to the PIS-Pasep and COFINS (Law No. 9440/2009, art. 11-A, included by provisional presidential decree No. 471/2009)
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PRECEDENTS OF THE STJ:
410: “The legal notice on the debtor is a necessary condition for the charge of penalty due to breach of obligation to do or not”.
411: “the adjustment for inflation of the recording of a credit corresponding to the IPI (Industrialized Products Tax) is due when there is opposition to its offset arising out of tax authority illegal resisting”.
412: “the action for undue payment of water and sewer taxes is subject to the limitation period provided in the Civil Code ".
413: “The pharmacist may be technically in charge of a pharmacy and a drugstore or two drugstores”.
414: “The service of summons by publication in the tax foreclosure shall have standing when the other modalities are not well succeeded”.
415: “The period for suspension of the limitation period is established according to the maximum punishment prescribed."
416: “The survival’s pension to the dependents of the insured who, in spite of having lost that status, met the legal requirements for retirement until the date of his/her death, is due”."
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ADMINISTRATIVE LAW
Delay in judgment debt of the government allows the seizure of public funds
The delay in the payment of the values established in the judgment debt of the government allows the seizure of public funds, under the terms of article 78, § 4º of ADCT. Therefore, the 1st Panel of the STJ, concerning the RMS 29014, determined the seizure of financial resources of the State of Paraná for the payment of judgment debts of the government of more than R$ 11 million due to a company since the year of 2000.
LABOR LAW
Retirement: choice of a rule results in waiver of another
Section I in Employment Disputes of the Superior Labor Court (TST) resolved on the possibility of application of mixed
rules on the calculation of retirement. In the case, the employee intended to apply rules in force at the time of its hiring, combined with subsequent amendments, which benefited him in the calculation of retirement, in order to obtain the full value of the asset salary. SDI-1 unanimously denied the appeal of motion for clarification from the retired employee and maintained the decision of the 7th Panel, which did not grant the difference of values in the additional payment, in compliance with decision of the Regional Court. (E-RR-569/2006-008-09-00.0)
TST approves Precedent 424 on deposit for administrative appeal
The precedent which determines that the deposit in advance of administrative penalty does not need to be proved was ratified, provided in article 636 of CLT. The precedent No. 424 shall have the following wording: “Administrative Appeal. Assumption of appealability. Deposit in advance of the administrative penalty. Non-receipt by the federal constitution of paragraph 1 of Article 636 of CLT”.
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TAX LAW
Increase in tax rate and Principle of Anteriority
The en banc Federal Supreme Court unanimously granted the extraordinary appeal filed against appellate decision of the Justice Court of the State of São Paulo which declared unconstitutional the collection of the ICMS with the tax rate increased from 17% to 18%, extended by São Paulo Law No. 11.813/2004. Regarding the decision made in the judgment of ADI 2673/DF (DJU of 12.6.2002), it was decided that art. 195, § 6 of Federal Constitution, applicable to social contributions, shall be governed by the same provisions of EC 42/2003 for taxes in general. In conclusion, art. 150, III, c, of Federal Constitution shall only be applicable in cases of tax rate increase and not in cases of extension of tax rates already applied before. (RE 584100)
STJ decides about REFIS
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Tacit Power of attorney is accepted by the TST
The lack of identification of the grantor in the power of attorney shall not be an impediment for the interlocutory appeal of a company to be considered by the TST. The attorney-at-law attended the preliminary hearing, therefore SDI-1 accepted the tacit power of attorney of the company, due to the invalidity of the power of attorney in writing. (E-AIRR No. 299/2007-006-24-40.9).
Authentication for electronic payment of DARF bill shall not be required
The authentication of DARF bill (federal revenue payment form) shall not be required if the document was issued and paid electronically by way of Internet. According to that, the 4th Panel of the TST denied the dismissal of the ordinary appeal of the company and determined the return of the records to TRT of 12th Region for decision on the subject matter. (RR– 2752/2005-031-12-00.0).
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On this month, the articles “ General Guidelines for management of contaminated areas coming soon” ( “Em breve (e enfim) diretrizes gerais para o gerenciamento de areas contaminadas”)”, by Ana Carolina F. de Melo Brito and “ Brief Notes about the temporary admission and its benefits to the importer” (“ “Breves notas sobre o regime de admissão temporária e seus benefícios para o importador”) by Gilvando Furtado de Figueiredo Junior, are available in www.trigueirofontes.com.br |
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| (i) Donation of property in Rio de Janeiro
Ana Paula Sá Borges and Rodrigo da Fonseca Chauvet, from the office of Rio de Janeiro, participated in the execution of the donation deed of a client’s property for the City Hall of Rio de Janeiro. The vice-mayor of Rio de Janeiro, Mr. Carlos Muniz, among other authorities, attended the event, and he thanked, together with the managers of SUIPA (International Society for the Protection of Animals), society to which the property will be assigned, the office for the participation in the case, which made possible the execution of the donation deed.
(i) TRIGUEIRO FONTES Advogados is honored by the Trade American Chamber
AMCHAM/PE celebrated its 10th anniversary in Recife and honored its oldest members. Roberto Trigueiro Fontes, representing the Office (member 001), received a plaque from the hands of the current president of the regional unit, Luiz Delfim. During this period, Roberto Trigueiro was president of the legislation committee for three years, president of the Regional Council for four years and currently holds the office of honorary councilor. |
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EDITORIAL BOARD formed by: Carlos Rosemberg Fernandes Júnior, Rodrigo da Fonseca Chauvet and Carlos Eduardo Jar e Silva, coordinated by member Ana Ana Carolina F. de Melo Brito. Information disclosed herein does not necessarily represent the views of the Firm. Disclosure restricted to clients of the Firm or persons connected to it. Disclosure authorized so long as source is mentioned. |
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