TRIGUEIRO FONTES - Advogados

Publishing: Trigueiro Fontes Advogados

Previous Versions

September 2009
Number: XXXXII

The secretaries of the Department of Treasury of the states, gathered in the National Council of Treasury Politics (Confaz), developed an agreement so that all States could finance the state tributes, also called state Refills. At this stage, we emphasize that in the State of Paraná there is a current deadline for certification of these installments, by the 25th of this month.

Regarding the Labor Laws, focusing the understanding that more agile communication methods should increasingly be incorporated into the routine of legal acts, the Second Panel of the Supreme Labor Court (TST) did not validate the use of a company defense claim due to invalidity in the form of summons by telephone.

Good reading.


TAX LAW Exemption from withholding 11% of social security contributions on billing of services The First Section of the Superior Court of Justice (STJ) held repetitive the action that questioned the exemption of withholding 11% of the gross invoice or billing over provided services by companies opting for the Simple mode. The argument was settled that the system intended for those opting for the simple mode is not compatible with the system of replacement tax imposed by Item 31 of Law 8.212/91, which established the "new system of payment" to that same contribution to social security. (Resp1112467)		LABOUR LAW The Public Prosecutor (MP) is considered a legitimate party to file a law suit regarding severance pay indemnity (FGTS) SDI - 1 of TST ruled by majority that the Ministry of Labor is authorized to file a public civil action seeking that companies meet the obligation of collecting the severance pay indemnity fund (FGTS). Prevailed the thesis by which the public prosecutor, by filing lawsuit for the severance pay indemnity fund (FGTS) deposits, is not charging taxes, but trying to force the company to regulate labor rights of its employees. (E-RR No. 478290/1998.8) Panel of Supreme Labor Court (TST) cancels Precedent No. 106 The Panel of the Supreme Labor Court (TST), by majority, canceled Precedent 106, that declared the non-responsibility of the Labor Court to adjudicate claims against the Rede Ferroviária Federal S.A (The Federal Railway Network) relating to retirees, as the agency responsible for such obligations is Social Security.

Paraná launches new Refills The state government of Parana has launched a new program of recovery of tax debts. ICMS debts originated until 30.6.2008 will be paid with a discount of up to 95% off the fine and 80% off the interest. The installments can be financed into up to ten years. The registration for the program must be made until September 25.		Supreme Labor Court (TST) validates subpoena by phone The Second Panel of the Supreme Labor Court TST did not take into consideration the company's appeal that argued curtailment of defense due to invalidity in the form of order (by phone) for initial hearing on a labor claims. In the vote, the reporting Minister Simpliciano Fernandes cited the principle of instrumentality of the process to remove the invalidity and to uphold the decision that applied reason to the company. (RR 589/2003.038.03.00-3)

CORPORATE LAW Minimum value for a bankruptcy request Applying the principle of company preservation, the Panel reiterated the view that it is unreasonable to grant bankruptcy caused by less than forty times the minimum wage at the time of the request, even though Item 1 of Decree No. 7.661/1945 (former Bankruptcy Act) is silent on what regards the value of debt as a requirement for declaration of bankruptcy. (REsp 943.595-SP) ADMINISTRATIVE LAW Strict liability for third party damage Emphasizing the change in law on the subject, the Supreme Court (STF), by majority, dismissed the extraordinary appeal placed against the ruling of the TJ-MS, which ruled for the objective liability of a private company provider of public service in relation to a third party non-user of the service. In the same line of order, a transportation company was sentenced to compensate damages resulting from accidents involving a company bus and a bicycle rider who ended up passing away. (RE591874)		Altered the understanding regarding the sentence of Item 475-J The Third Panel of the Supreme Labor Court (TST) altered the previous arrangement and decided the inapplicability of the 10% fine over the sentenced value, when the execution is not paid within 15 days of the res judicata under Item 475-J of the Code of Civil Procedure . The Code of Labor Law (CLT) gives details in Item 880 and followings, the implementation of procedures and principles of the Labor Court, with no need for application of common standard laws. (RR No. 1522/2003.048.01.40-9) Moral damage in body searches without physical contact rejected The 2nd Panel of the Supreme Labor Court (TST) rejected application for compensation for moral damage resulting from body searches without physical contact. It was concluded that there was no disrespectful act by the employer regarding the honor, image, privacy and dignity of the worker. Under these conditions, there was no offense to the constitutional principles as the preservation of human dignity. (RR 1.395/2005-016-09-00.7)

CIVIL LAW AND CIVIL PROCEDURE It is up to the Superior Court of Justice to judge the decisions of the Special Courts The Penal of the Supreme Federal Court decided that it is up to the Superior Court of Justice to judge complaints regarding the decision of State Special Courts (JECs), because there is no body of standardizing interpretation of federal law for the Special Courts (JEs). (RE 571.572) Law provides regulation on label of refrigerated products Law no. 11.989 July 27th 2009, added one paragraph to Item 31 of Law no. 8.078/90 to establish that the necessary information in refrigerated products offered to consumers will be written indelibly (D.O.U. from 28.7.2009).		ENVIRONMENTAL LAW Deforestation of the Amazon rainforest will be judged by state judge The Third Section from the Superior Court of Justice decided the negative conflicts of competence between the decision of a regional court of law and the decision of a federal court in proceedings involving an individual charged with deforesting an area of preservation of the Amazon rainforest. Item 225 of the Federal Constitution highlights the importance of defending it, but does not confer property of such asset to the Union. The minister also stated that, despite the actions of IBAMA, there would be no liability to the Federal Court, since the crime committed was not against this autarchy. (CC 99294) Registration of legal reserve The Superior Court of Justice considered the legal reserve as a condition for transcription of acquisitive titles of property, understanding that the regulation of Item 1 of Law No. 4.771/1965 was approved by the Federal Constitution of 1988. Thus, the Panel determined that the area should be constituted as forest reserves in the disputed property, as a condition to the readjustment of the disputed area, according to Item 16, § 8, of the Forest Code. (REsp 831.212-MG)

This month, the articles “ASPECTOS RELEVANTES DA NOVA LEI DO MANDADO DE SEGURANÇA”, authored by membersViviane Moreno Lopes and Daniela Rondinelli Capani and “META 2 DO CNJ: EM BUSCA DA EFETIVA PRESTAÇÃO JURISDICIONAL ", written by the members Karyna Saraiva Leão Gaya and Fernanda Cabral de A.. Gonçalves, can be read at www.trigueirofontes.com.br

Trigueiro Fontes in the Brazil Portugal Chamber event

Fernanda Cabral (NAN) and Manoel Duarte (MDP) were present at a business lunch held by the Brazil Portugal Chamber of Trade in Ceara, where a lecture was delivered by Mr. John Rotta, who is vice president of the Delta National Bank in New York. In the same event, the official transformation of the Honorary Consulate of Portugal in Ceará into a Vice-Consulate was announced, with the Vice-Consul, Francisco Brandão.

Seminar "The Industry in RN" in Natal

In Natal, Carlos Rosemberg (CRJ) participated in the seminar "The Industry in RN", organized by FIERN and FECOMERCIO/RN. The event approached the discussion of tax incentives granted through the 'Law of Innovation' and 'The Well-Being Law', in addition to technological innovations and development of the state.

Antonio Peres Picolomini (APP) was a lecturer at the First State Meeting of Societies

Labor Consultant from Trigueiro Fontes Attorneys, Antonio J. Peres Picolomini, participated as a speaker at the First State Meeting of Law Firms, held in Porto Alegre, RS, addressing the theme "Ways for Hiring in Law Firms'.

EDITORIAL BOARD composed of members Antônio Carlos Acioli, Carlos Rosemberg Fernandes Jr. e Rodrigo da Fonseca Chauvet, coordinated by partner Ana Carolina Brito. The information disclosed herein does not necessarily represent the Firm's opinion. Disclosure limited to the Firm's Client's or persons connected thereto. Disclosure authorized subject to indication or origin.

What do you want to do?

TAX LAW

Exemption from withholding 11% of social security contributions on billing of services