TAX LAW

Double period for tax refund

For the 1st Panel of the STJ, the limitation period for answering the tax refund of values unduly paid before the effectiveness of the Complementary Law 118/05, on 06.09.2005, is of 10 years, provided that, on the date of effectiveness of the law, not more than five years as from the limitation period remain. However, in case of unduly payments made after the effectiveness of the law, the period of five years begins as from the date of payment. (REsp 1002932)

ICMS (Tax on the Circulation of Goods and on Services of Interstate and Intermunicipal Transportation and Communication) differential on construction shall not be collected

The STJ decided that the civil construction companies, when purchasing materials in other states to be used as inputs in the works performed, are not subject to the collection of ICMS differential tax rate charged by the recipient state. The civil construction is an activity of exclusive relevance to services subject to the levy of ISS (municipal services tax). Therefore, any goods necessary for this activity, such as machinery, equipment, fixed assets, materials and parts, shall not be defined as goods subject to state tax. (REsp 1135489)

The nature of water and sewerage taxes was defined

The 1st Section of the STJ decided that the consideration for water and sewerage services is not related to tax charges, because it concerns tax or public price legal nature, being not submitted to the tax legal regime set out for the taxes, and its limitation period is governed by the Civil Code. (Resp 1117903)

STF’S PRECEDENT

PSV 29 - The STF accepted, by majority vote, the proposal for the Biding Precedent 29 with the following content: "It is not defined as a material crime against the tax regime, provided in article 1, item I, of Law No. 8137/90, before the final release of the tax”.

BUSINESS LAW

The STJ overrules restriction for enrollment at the CNPJ (Brazilian Register of Corporate Taxpayers).

The enrollment and data update at the Brazilian Register of Corporate Taxpayers (CNPJ) shall be guaranteed to all companies duly organized, without regulation restrictions which may obstruct the exercise of free enterprise and full development of their economic activities. The decision is from the 1st Section of the STJ in hearing of appeal, for which the obligations required by IN SRF 200/02 surpassed the scope of Law No. 5614/70 concerning instrument of unlawful coercion. (REsp 1103009)

CIVIL LAW

Failure to decide about attorney fees in convictions shall not be remedied by individual action.

If the court fails to establish attorney fees and the judgment becomes unappealable, the attorney fees shall not be charged by individual action, because it would violate the principle of claim preclusion. The judge-rapporteur dismissed the appeal, stating that it would be possible to deal with the issue of attorney fees only by means of relief from judgment. (REsp 886178) 

ADMINISTRATIVE LAW

Bidding processes for the World Cup shall require hiring of prisoners

The National Justice Council (CNJ), the Ministry of Sports and the Brazilian Organization Committee of the 2014 World Cup signed an agreement for prisoners, ex-prisoners and teenagers in conflict with the law to be hired to act in the works for completion of the sporting event. Under the agreement, all companies which participate in the biding processes for works related to games shall allocate 5% of the vacancies for the people included in the program “Começar de Novo” of the National Justice Council, if these companies hire more than 20 people.

ENVIRONMENTAL LAW

Stock exchange shall have index to measure efficiency of GHG emissions

BM&BOVESPA and BNDES (Brazilian Bank of Economic and Social Development) announced the creation of the Carbon Efficient Index, which measures the efficiency of emissions of gases from publicly traded companies, which causes the greenhouse effect (GHG). The index shall probably be released at the end of 2010 and shall initially cover the IBrX-50, which is an index comprised of the 50 most traded shares on BM&BOVESPA, composed of the inventory of GHG emissions made by those companies.

Resolution from CONAMA about contaminated areas was published
 
The resolution No. 420 from the National Council of the Environment (CONAMA) is in force, which provides criteria and guiding values of soil quality regarding the presence of chemicals and establishes guidelines for environmental management of contaminated areas due to human activities.