To maintain the regularity of the tax to meet the demands of day-to-day business, such as obtaining financing, to enable a supplier to, among other conditions, require the use of strategies will be most effective. In this context, a transaction tax is emerging as a key mechanism allowing for the discharge of liabilities under conditions that are more advantageous to facilitate compliance with these requirements, and to strengthen the competitiveness of the company.
I. what is a transaction tax?
The transaction tax is provided for in art. 171 of the CARTON, and is one of the hypotheses for the extinction of the tax credit (art. 156, CTN). In accordance with the provision of the transaction, the tax allows for the federal Treasury and the taxpayer, in accordance with the law authorizing, concluding a legal transaction for a medium of trade-offs, with the purpose of terminating disputes, and to abolish the tax credit.
In a nutshell, it is an agreement between a Tax authority and taxpayers, with special conditions that allows for the adjustment of debts to the tax.
The primary purpose of the transaction is to put an end to the discussions related to the tax credit, making it an alternative dispute resolution in the sphere of taxation.
To this end, the internal revenue service requires taxpayers in exchange for the special conditions relating to the payment of the confession, irrevocable, debt, and the fact that the administrative and judicial proceedings, in which we discuss the recovery of the deferred tax assets included in the transaction.
Although the prediction of the transaction, the tax has existed for more than 50 years, and its implementing regulation at the Federal level did not take place until 2020, with the conversion of a provisional measure 899/19 in-law 13.988/20. This law sets forth the requirements and conditions for the conclusion of agreements between the taxpayer and the Public treasury, thus creating three types of transactions:
- The transaction, for the recovery of sums entered in the outstanding debt of the Union, its local authorities, and public foundations, or for claims under the jurisdiction of the office of the Attorney General of the Union;
- The transaction in the remaining cases, tax litigation or administrative proceeding;
- The transaction in litigation, a tributary of little value.
As to the form of the proposition, the law of the 13.988/20 provides that a transaction may be made by the membership of the notice, published by the treasury or by the nomination of the individual, which may be presented either by the taxpayer, as well as the Farm. In the case of the recovery of the outstanding debt, it is possible to decide on the membership or the proposal of an individual, as in the other types is only permitted in the membership of the announcement.
The granting of a benefit by the Public treasury shall be preceded by an analysis of the degree of impairment of the loan, which is that the conditions may vary according to the needs of the taxpayer, and the characteristics of the flow. Proposals of a negotiation, you can include the following:
- Discounts
- Easy entry;
- The use of tax loss carryforwards, or judgment debts of the government to repay the debt;
- Deadline extended for more than 60 months;and
- Installment plan with a minimum order value of its own.
It is important to note that the transaction may not involve a reduction in the principal amount of the debt, or to grant reductions in excess of 65% of the total amount of the loan, with a maturity of discharge for a maximum of 120 months. In the case of micro-enterprises and small-scale business, the discount can be as much as 70%, with a maturity of up to 145 months).
On the basis of these insights on the operation of the transaction for the tax, it is appropriate to hear the call rate at the Federal level, focusing on the benefits that are offered by each and every one of them.
II. Transaction tax-for the adhesion force at the Federal level – Editing PGDAU 2/24
The validity of the Notice PGDAU 2/24 has recently been extended to the day of 31/10/24, 19 hours, making it possible for taxpayers to meet their tax debits on one of the modalities of the transaction by agreement are offered by PGFN – office of the Attorney-General of the National treasury, relating to the loan registered on the outstanding debt.
It is worth pointing out, the call PGDAU 2/24 provided for in the special conditions granted to the possibility of the payment of the amounts payable by way of judgment debts of the government the federal government of their own or acquired by a third party arising out of the decisions of their entry into force.
In addition, as will be shown, it is also given to the contributors to such conditions as the easy entry, discounts, and extended from the division. The benefits depend on the frame of the amounts payable in the case of a transaction referred to, these are:
a. the Transaction by a small amount
The transaction is small, the amount is intended for the individual (MEI) – individual entrepreneurs, THE micro-and STANDARD – mid-sized businesses that have a debit entered on the outstanding debt for more than a year, with a committed value of less than or equal to 60 and minimum wages.
The benefits given by this transaction are the following: (i) easy entry for up to 5% of the total amount of your outstanding debt, with no discount, up to a 5-month period; and (ii) to pay the remaining balance of:
Until, 07 months, you can save up to 50% of the total value;
Up to 12 months old, you can save up to 45% of the total value;
Up to a 30-month, you can save up to 40% of the total; and
Up to 55 months, with a 30% discount on the total value.
It is important to emphasize the value of the benefit shall not be less than:
R$25,000 (twenty-five dollars) to the BEACH;
$100.00 (one hundred dollars) for all other taxpayers.
b. the Transaction is of little value to the accounts payable social security (MEI)
The transaction is small, the value for the output is directed to the MEIs – entrepreneurs who have accounts payable social security contributions are enrolled in a debt-active for more than a year, the value of the consolidated must be equal to or less than 5 minimum wages.
By the middle of this negotiation, it is possible to take advantage of the following benefits:
Easy entry for up to 5% of the total amount of the debt, without any discount of up to 05 of the month, and the
pay of the remaining balance up to 55 months, with a 50% discount on the total value of the debt is sold.
In addition to this, it should be noted at the lower limit of the value of the parts which were:
$25.00 (twenty five dollars) in the case of MEI;
R$100.00 (one hundred dollars) for all other taxpayers.
c. the Transaction, according to people’s ability to pay
By the middle of the transaction, according to people’s ability to pay, we also offer other benefits to the taxpayer, that are payable, the amount of which is equal to or less than$ 45 million.
However, the benefits are granted in accordance with the ability of the payment of the tax payer. The PGFN – office of the Attorney-General of the National treasury identifies, with the ability to pay for half of the estimated amount that it considers that the taxpayer will pay, within a period of 60 months.
Thus, it is classified with the ability to pay in accordance with the degree of impairment of debt, as follows:
”The high impairment;
a’B’ average impairment;
‘C’: a difficult recovery, and the
‘D:’ and make it unrecoverable.
With that said, the benefits will be granted in the following manner:
The ‘a’ and ‘B’: use the easy entry; and
‘C’, ‘D’: the use of the input provided, the term extended the line discounts on all the additions to the law.
The easy entry is assigned to the 6% of the total amount of the debt, without a discount, which may be paid for up to 6 months for a corporation and up to 12 months for an individual.
As regards the extended period, the outstanding balance remaining to be divided in up to 114 a monthly basis; and, at up to a 133 a monthly basis in the case of a natural person and, for ME, the EPP, the Holy Houses of Mercy, to co-operative societies, and other organizations of civil society (law, 13.019, 2014), or the institutions for the education.
If the charges are in the nature of social security, your benefits will be paid for up to 60 months, due to the limitation of the constitution, referred to in art. 195, § 11, CF/88.
In addition, in the negotiation, it is granted a special discount of up to 100% of the amount of the interest, penalties and legal fee.
It should be emphasized that it is possible to check the ability to pay for the taxpayer by way of the Portal has settled, and, in the event of a disagreement, it is possible for the submission of the request for review to the ability to pay.
d. the Transaction speeds, and hard to recall or stranded
The transaction speeds, and hard to recall or stranded, on the contrary to the previous mode, which is based on the analysis of the capacity for the payment of the tax payer, is based on an objective assessment of the framing of the charges in a case PGFN ranks it as hard to salvage, or stranded.
In the circumstances referred to in the notice are:
Debits recorded for more than fifteen (15) years of age, and no annotation for the current warranty, guarantee, or the suspension of the payment;
With payment suspended by a court decision, there are more than ten (10) years, in accordance with art. 151, IV, or V of the CARTON;
The ownership of the legal entity (in which case special ID is: bankrupt, in receivership, in action and settlement out of court;
The ownership of the legal entity (in which case the registration of the ID is to be: (a) that is downloaded by a disability; (b) that is downloaded by the non-existence of that fact; and (c) that is downloaded by default stubborn; and (d) written-off by the closing of the bankruptcy; (e) you downloaded to the closure of the liquidation; and (f) you downloaded to the closure of the settlement out of court; (g) the written-off by the closing of the settlement. (h) which is inappropriate for the location of the unknown; and (i) which is inappropriate for the non-existence of that fact; (I) is unable missing and not found; (k) which is inappropriate for the omission of stubborn; or (l) suspended due to non-existence of that fact; and
The title of the person with the area code of the child’s death.
Thus, within the framework of the charges as a difficult-to-recovery, or as an over-the taxpayer may be able to follow through with the payment, subject to the following conditions:
Easy entry for 6% of the total amount of your outstanding debt, with no discount for up to 12 months;
Deadline extended for the payment of the remaining balance, you may be able to be paid for up to 108 a monthly basis; and up to 133 in monthly installments, in the case of an individual, at the BEACH, for ME, the EPP, the Holy Houses of Mercy, to co-operative societies, and other organizations of civil society (law, 13.019, 2014), or the institutions for education,
a Discount of up to 100% of the amount of the interest, penalties and legal fee.
In addition to this, it should be noted at the lower limit of the value of the parts which were:
$25.00 (twenty five dollars) in the case of MEI;
R$100.00 (one hundred dollars) for all other taxpayers.
e. the Transaction, subscriptions covered by insurance, warranty, guarantee, or letter of guaranty
The transaction, subscriptions covered by insurance, warranty, guarantee, or letter of guaranty is intended for taxpayers who have an unfavorable decision having the force of res judicata, and that you have ensured that the amount payable by the insurance, a guarantee or a letter of guarantee, prior to the occurrence of the insured event or the start of enforcement of the guarantee.
Thus, the taxpayer will be able to pay the debt guaranteed under the following conditions:
50% down payment and the remaining balance within 12 months,
40% down payment, and the balance in up to 8 months of age; and the
30% down payment, and the balance in 6 months.
In addition to this, it should be noted at the lower limit of the value of the parts which were:
$25.00 (twenty five dollars) in the case of the BEACH; and a
$100.00 (one hundred dollars) for all other taxpayers.
III. ideas
The transaction tax is presented as an essential tool for all contributors who seek to settle their debts, and to get more favourable terms for the payment of their tax liabilities.
In this sense, is the transaction tax, according to the law of 13.988/20, provides a workable solution, tailored to the financial strength of the debtor, with the aim of extinction, of the deferred tax assets subject to trade-offs between the Tax authority and the taxpayer.
To take full advantage of these opportunities that the transaction is a tax, the taxpayer may not only reduce their tax liabilities, but also to ensure the competitiveness of our business, while maintaining tax compliance, which is essential to its operation in the market.
The Epa! We’ve seen what you’ve copied on the text. No problem, as long as you cite the following link: https://www.migalhas.com.br/depeso/416488/pagamento-da-divida-tributaria-em-condicao-especial-edital-pgdau-2-24
Recovery of ICMS amounts under Simples Nacional
Companies subject to the Simples Nacional (National Simple Tax Regime) that carry out manufacturing operations on behalf of third parties have an excellent tax opportunity.
Manufacturing on behalf of third parties occurs when a company sends raw materials or semi-finished products to another company, which will then perform a transformation or processing process before returning the finished product. In this process, the company that performs the transformation is called the manufacturing company, and the company that sends the raw materials is called the ordering company.
It is important to note that manufacturing on behalf of third parties should not be confused with manufacturing to order; they are distinct types of manufacturing, as provided by tax legislation.
In manufacturing on behalf of third parties, the raw materials are supplied by the ordering company, with the manufacturing company being responsible only for the labor. On the other hand, in manufacturing to order, the manufacturing company is responsible for both the supply of the raw materials and the labor, and ICMS is due in this case.
Regarding third-party manufacturing, São Paulo State legislation provides that the ICMS (Tax on Goods and Services) will be paid by the ordering party, not the manufacturer.
However, manufacturers are typically under the Simples Nacional (Simples Nacional) system and end up paying the full tax rate, including the ICMS itself. This is due to the fact that under the Simples Nacional (Simples Nacional) calculation system, taxpayers pay a single tax rate based on their revenue, which covers the following taxes: IRPJ (Income Tax), CSLL (Social Contribution on Net Income), PIS (Social Contribution on Net Income), COFINS (Social Contribution on Net Income), CPP (Consumer Tax on Goods and Services), ICMS (Social Contribution on Net Income), ISS (Social Contribution on Net Income), and IPI (Social Contribution on Net Income).
However, manufacturers are not required to pay ICMS. The State of São Paulo has even issued responses to inquiries regarding the interpretation of tax legislation that favor the non-payment of ICMS in third-party manufacturing.
Therefore, manufacturers have the option of excluding ICMS from the Simples Nacional tax rate and recovering the tax unduly paid over the past five years. The estimated tax savings correspond to one-third of the Simples Nacional tax rate due during the fiscal year.
Raphael O. F. de Toledo Piza holds a Master’s degree in Accounting and Actuarial Sciences from the Pontifical Catholic University of São Paulo, a degree in Economics from IBMEC São Paulo (Insper), and a degree in Law from Mackenzie Presbyterian University. He has ten years of experience in the tax field, including stints at traditional law firms and large audit firms (the Big Four).
Beatriz Giansante Moquiute, attorney, graduated in law with a concentration in tax law from Mackenzie Presbyterian University (2021), and is a registered attorney with the Brazilian Bar Association, Section 9 São Paulo (OAB/SP) (2022). She is currently pursuing a postgraduate degree in Tax Law from the Pontifical Catholic University of Rio Grande do Sul. She is a lawyer in the Tax Department at TM Associados.
To the ‘ buyer’s remorse Purchases on The point of view of the Consumer
With the growing popularity of online shopping, it has become increasingly more important to discuss is the ‘buyer’s remorse’ for the purchases made over the internet, among other cases, the purchase of out-of-business (such as, in addition to the internet, over the telephone). Being on the right of retraction is regulated by the Consumer protection Code, in its article 49[1].
The right of retraction is to the right of the consumer to withdraw from a purchase of a product or a service without a statement of reasons, within 7 days of your receipt of the product, or the signing of the contract. This right does not apply to purchases made from outside of the premises, such as in-stores and telesales.
In the case of online shopping, and the deadline for exercising of the right of retraction begins to run from the date of receipt of the product. The user is advised to get in touch with the supplier to inform you of the cancellation, the supplier shall have the duty to take back the product and make the refund of the purchase price paid by the customer, including shipping and handling.
However, it is important to point out that it is the ‘ buyer’s remorse is not applicable to any other situations. There are some exceptions that are set out in the Consumer Code, such as, for example, the services provided to you immediately after the engagement and the products are perishable.
Another important issue is the ability of the supplier to require the returned product is in perfect condition. Of the Consumer Code provides that the consumer is able to test the product, but must return it to us in the same condition in which you received it. Therefore, if the product has been damaged or used improperly by the customer, the supplier is entitled to refuse to accept the return.
The other important thing to remember is that it is the ‘buyer’s remorse’ is not the same as that of the law of return. The swap is an agreement between the consumer and the supplier for the replacement of the product, in the case of addiction[2], a fact[3] or a defect to[4]. the right of the repentance, that is, the ability to withdraw from the purchase without having to justify the reason and without which the product or service to any type of addiction, or the defect.
For this reason, it is important that the consumer be aware of the time limit set by law. Once seen, in the case of the supplier, to refuse to make a refund or accept a return of a product, the customer may turn to the consumer protection agencies, such as the one You have, or even seek legal advice to ensure that your rights are.
In the end, the right of retraction is an important tool for the protection of the consumer, primarily in online shopping, in which the consumer has not had the opportunity to see the product in person before you make a purchase. Therefore, the provider should be aware of their legal requirements, and to guarantee to the consumer the full realization of this right, thus contributing to a consumer that is fair, and balanced.
Leonardo Theon in Paris as well as in Europe, with a degree in law, with an emphasis in business law from the University Presbyterian Mackenzie (2012), which was registered at the Ordem dos Advogados do Brasil, São Paulo (OAB/SP) (2012). A post-graduate degree and an Expert in Corporate Law from the Law School of São Paulo da Fundação Getulio Vargas (2014) Master’s degree in Law and Political economics, Universidade Presbiteriana Mackenzie, brazil (2017), the author of many books and papers, keynote speaker, college professor, and member of the bar Association of São Paulo (AASP), the Chairman of the State committee of the Business Law of the FEDERAMINAS. A founding member of the TM is Associated with it.
Peter Will Report a doctorate in law at Centro Universitário Padre Anchieta (2021). Master degree in Civil and Corporate Law from the Faculty Damasio de Jesus. A lawyer for the Department of the Litigation in the TM Associated with it.
[1] Art. 49. The customer may withdraw from the contract within a period of 7 days from the date of its signature, or the act of receiving the product or service that the procurement for the supply of goods and services occurs off the premises, especially on the phone or at your home.
[2]it covers the flaws, apparent and easy-to-finding-hidden-and the products that are not in line with the rules for the manufacture, distribution, or display
[3] it in the event of damaging, as a whole, that is to say, as a synonym for the damage
[4]a product that is defective when it does not provide security in accordance with the characteristics of a normal thing.
The Right of retraction from the point of view of the Provider
The right of retraction is an important part of the Consumer’s rights, and ensuring that you have a chance to withdraw from a purchase made outside of the business premises, such as shopping online or over the phone. However, many of you have questions about this law and how it can affect your business.
Initially, it is important to highlight the fact that it is the ‘buyer’s remorse’ is a guarantee provided for in the Consumer protection Code (CDC). This is the law that is applicable on purchases made from outside of the business, such as sales via the internet, by telephone, or book, for example.
According to the article 49 of the CDC, the customer has 7 days from the date of receipt of the product, or on the signing of the contract, to give up the purchase is carried out on the premises, free of charge. In this case, the supplier is required to repay the amounts eventually paid by the consumer, including the costs low, within a period of 30 days.
With this in mind, in some cases, this may be against the excessive to the vendor, especially when it comes to the products that are made to measure, decay, among many others.
This is because, in the case of custom-made products, as they are designed for a specific consumer, the provider, you may not be able to resell it to another customer in the event of regret. In such a case, a refund for the product, you can generate an excessive financial losses for the provider.
For these and many other cases, the right of retraction, should be considered, so that, when used, shall be returned to the status quo ante, as in the cases in which the consumer exercises his right of retraction for the purchase of products that are customized, for example, it is possible for the provider to be reimbursed for the expenses they had in the process of manufacturing and marketing/return the product, and provided that you prove your losses, and damages (costs of materials and labor, for example).
The courts have ruled that this indemnity shall correspond to the amount of proven, that of the amounts spent by the Provider in the manufacture of the products, provided that “the right to a regret is not reflected in the prerogative to ensure that the distrato imotivado of the contract.”[1]
In light of this, it is important that providers are aware of the right of retraction should be informed so that they can act appropriately in the event of a request for cancellation by the customer. If you have any questions concerning the matter, it is important for the provider to seek legal advice from specialists to avoid any financial losses and exposures can be avoided.
Sabrina de Melo is a Lawyer in the Department’s Advisory in the TM Associates degree in Law from the University of the Padre Anchieta (2022), and which is registered at the Ordem dos Advogados do Brasil, the Section of São Paulo (OAB/SP). A post-Graduate student of Civil Law at PUC-MG).
Leonardo Theon in Paris as well as in Europe, with a degree in law, with an emphasis in business law from the University Presbyterian Mackenzie (2012), which was registered at the Ordem dos Advogados do Brasil, São Paulo (OAB/SP) (2012). A post-graduate degree and an Expert in Corporate Law from the Law School of São Paulo da Fundação Getulio Vargas (2014) Master’s degree in Law and Political economics, Universidade Presbiteriana Mackenzie, brazil (2017), the author of many books and articles, a speaker, a teacher at the undergraduate, MBA, and Executive Education in the FIPECAFI, and as a member of the bar Association of São Paulo (AASP). A founding member of the TM is Associated with it.
[1] The institute of Consumer protection of the Federal District Consumer Df x, You have to SCD, Institute for Consumer protection – Case no. 0002317-28.2012.8.07.0018 (jusbrasil.com.s)
The contract transfer of property and the Responsibility of the Parties
The Contract of Lease is commonly used by the entrepreneurs at the time of the transfer of the building trade, which, consequently, is characterized by the sale of the complex-the goods, whether tangible or intangible, and a specially organized to develop the business, whether an entrepreneur or business company.
In this kind of business, then the parties must, especially if you pay attention to the formalization of the details out, by means of a contract of their own, in order to establish the duties and rights of each one. Here, it is important to note that in all cases in which the contract is entered into, is not present or does not have the forecast of or in connection with the act, the onus will be on the application of the rule of the items 1.142 at 1.149 of the Brazilian Civil Code.
On the other hand, in addition to the legal relationship between the contracting parties themselves, that they also may be subject to liability to any third party, for which they will have to take measures ranging from the to the notice of the creditors, especially from produce, to the registration of the Contract of Lease with the board of trade, and the publication in a newspaper of wide circulation.
It is important to bear in mind that compliance with such requirements, and the caution of a report to the creditors, the aim is to establish the framework of a temporal, that will give the beginning of the period to the extinction of the liability of the selling as much as on some of its obligations. In this way, both parties resguardarão between you and the third party, and thus much of the discussion relating to the transfer of the business.
In this line you need to think over some of the key topics surrounding the lease:
In the Contract of Lease, it is of the utmost importance that the parties to make provision for the extension of the liability upon the sale of your business and providing for the treatment to be given to the debt to be recognised and any liabilities that have not yet recognised for the produce.
As provided for by law, if the conveyor is not left with sufficient assets to pay their debts, the effectiveness of the Contract, the Lease will depend upon the payment in full with your creditors, or the taking of consent (such as for the sale of the business. This means that at the start of the negotiations on the transfer of the property, the selling will need to decide which strategy will: (i) maintenance of the goods sufficient to discharge in respect of the creditors; and (ii) a discharge in full of the debt; (iii) notice to the lenders stating that the lease, in order to obtain the consent of the latter.
The other caution is relevant to the recognition of liabilities in connection with its own business premises, to ensure that the buyer takes in full of the obligation to pay such charges for the transfer.
It is valid to note also, that the alienation shall remain jointly and severally liable for a period of 01 (one) year, and it will start to count from the date of publication of the Contract, the Lease, as stated above, in the case of overdue loans on the maturity date, in the case of other loans. Therefore, it is up to the parties to determine the form of the reimbursement of the amounts required for the alienation in situations in which such expenditure would be borne by the purchaser of the property.
This is because, generally speaking, the players tend to opt for a fourth strategy, in order to provide contractually represented a landmark period for which the assumption of the obligations of that establishment, the object of the lease. Thus, the parties are able to allocate for the price and on the conditions and in the best format for the assumption of such liabilities, on the basis that such a prediction will ensure that those parts of the law of return and obtain a refund, subject to the remaining fixed contract.
With regard to the non-compete agreement between the selling and the purchaser, the parties will also have to pay attention to the forecast of the contract, in view of the omission of this point, the system generates the application of the law in order to be prohibited from competition for a period of 05 (five) years after the transfer.
In addition, if it is the intent of the parties, a contract may be able to establish the rules of the seal of the competition exclusively in the certain field of activity, as well as the location and period of time.
After the signing of the Contract, the Lease, the buyer should pay particular attention to the non-existence of the subrogation in favour of the (transfer control of the contract position them, especially the contract for the lease of the property of the business. In the negotiation for the purpose of supplementing the existing contracts should be pre-evaluated, taking into account the assumption of such termination, and, in consequence, inviabilização from the property.
Even within the framework of the III meeting of the Civil Law, he was posted to the Statement, 234, it was fixed with the understanding that: “When the good of the establishment of the business, with the agreement of the location where it will not pass automatically to the customer.”[1]
The lack of subrogation in favour of the agreement, the lease may make it impossible for the business as a whole, given that a large part of the time, the assumption of a business that involves a commercial hub, due to its location and clientele.
Depending on the factual circumstances, it may be advisable, rather than by his own purchase and sale of the shares of the company, taking into account that, in such cases, as a rule, there is no need for any amendment to the lease agreement was originally entered into. Regardless, it needs to be verified in the absence of a clause in a termination due to a change of social control, resulting in the careful analysis of the contract in order to seek the best solution for you.
In addition to the assumption of contracts and debts of the parties shall pay attention to the assignment of the credit facility, in order for the debtor to proceed to be paid by the purchaser. The debtor is not informed, and to make the payment to the selling, we will not be liable, and there is a regular discharge, resulting in the parties due to the transmission of values.
Despite being widely used by the business, and the act of “passing the point involves a number of circumstances and legal consequences of which have to be met at the time of the transaction between the two parties.
For this reason, the drawing up of the Contract, the Lease, any of the assumptions set out in advance, must be taken into account, in particular to ensure that there is no omission in the contract, or for which it is possible to predict from or in connection with the law, or even to preserve the performance of the contract in the case of the relationship with the creditors ‘ and the debtor or a third party in the contractual relationship.
Clarice Souza Martins, a Lawyer with a degree in law from the University FUMEC, and a bachelor of mixed media from the University of Santo Antonio de Murcia, Spain (2016), and which is registered at the Ordem dos Advogados do Brasil, Minas Gerais Section (OAB/MG) (2016). Post-graduate education using the L. L. M in Corporate Law from the Brazilian Institute of Capital markets (2018). Global MBA/LLM degree at Loyola University Chicago/IL (2019), an expert in Corporate Reorganization by the FIPECAFI (2022), and the IBDT (2023), a member of the State Council of the Business Law of the FEDERAMINAS. – A lawyer for a Senior Lacerda Diniz in the river Seine (in 2021).
Leonardo Theon in Paris as well as in Europe, with a degree in law, with an emphasis in business law from the University Presbyterian Mackenzie (2012), which was registered at the Ordem dos Advogados do Brasil, São Paulo (OAB/SP) (2012). A post-graduate degree and an Expert in Corporate Law from the Law School of São Paulo da Fundação Getulio Vargas (2014) Master’s degree in Law and Political economics, Universidade Presbiteriana Mackenzie, brazil (2017), the author of many books and articles, a speaker, a teacher at the undergraduate, MBA, and Executive Education in the FIPECAFI, a member of the bar Association of São Paulo (AASP), and the Chairman of the State committee of the Business Law of the FEDERAMINAS. A founding member of the TM is Associated with it.
[1]https://www.cjf.jus.br/enunciados/enunciado/453#:~:text=Quando%20do%20trespasse%20do%20estabelecimento,se%20transmite
The Usefulness of the Justice Postulandi in the Process of the Work of Today’s
In the process, the work has its own characteristics, which are aimed at ensuring the protection of the rights of the workers, and the effectiveness of the provision of judicial review. In this context, the justice postulandi it is a right granted to the parties in both the employers and the employees, to comply with, and to serve you personally in the court’s Work, so there’s no requirement to hire a lawyer.
One of the main advantages of the justice postulandi is the possibility of access to Justice, in a simplified and cost-effective. Many times, employees do not have the financial resources to pay reasonable attorney’s fees, and living up postulandi to allow them to exercise their right of defence, and without such a requirement. In addition to the direct action of the parties contributes to the rapidity of procedure and evidence of the democratization of the access to Justice.
For these reasons, it is not possible to, for example, that one of the parties that contend for the judgment of another in the payment of the compensation of the costs incidental to the employment of attorneys, in view of the possibility of operation in the justice postulandi.
In spite of the advantages, which the justice postulandi it also presents challenges, and limitations. The lack of knowledge on the technical and legal parts may impair the effectiveness of their rights, which the law of labour is complex and requires an understanding that is appropriate for your implementation.
So, clearly, the lack of association may make it difficult for the presentation of legal arguments with a solid and complete understanding of the procedures of the proceedings, and that, since the reform of labor law in Brazil, and in the fall of 2017, the performance of the parties, without a lawyer, he became more constrained, particularly in the higher courts, such as the Superior Labor Court (TST).
Currently in the process of work, the use of the justice postulandi is subject to certain restrictions apply. The parties may proceed without a lawyer, only in the first few instances, such as in the small claims Courts of the Work, the Rods of the Work, and the district Courts of the Work. At higher levels, such as with the TST, acting without an attorney, is not permitted.
This restriction is intended to guarantee legal certainty, because the courts take a more in-depth knowledge of the law, and decision-making. In addition to this, hiring an attorney who specializes in employment law may be needed for a better protection of the rights of the parties, and an understanding of the legal issues that are involved.
It should be noted that the justice postulandi it is based on the principles of the process in the labor market, such as the simplicity of the language, the informal economy, and the protection of the rights of the workers.
In this way, the principles are intended to ensure equality of procedure and evidence, the defense of, and access to the Justice system.
Therefore, the rights of the parties, acting in person is in harmony with these principles, provided that it complied with the procedural due process to a minimum.
For the more complex, that is to say, to live up postulandi is to be exercised in an effective way, it is recommended that the parties to seek out the information and legal guidance before you act on labor cases, it is important to know your rights and responsibilities, as well as in the proceedings, in order to avoid any misunderstandings and prejudices.
In addition to this, it is critical that the Power of the Judiciary to ensure the proper guidance of the parties is not represented by legal counsel, answer questions, and by promoting gender equality, even as the access to the system and in the court of law.
Victory Ships, Caltran. A lawyer with a degree in Law, with a focus on private law from the Pontifical Catholic University of são paulo (in 2020), and which is registered at the Ordem dos Advogados do Brasil, São Paulo (2021). A post-graduate student at the Law, and in the Process of the Work, from the Pontifical Catholic University of Campinas (unicamp). She is the author of the articles. A lawyer have Associated with it.
Shared custody to the x-Guard Ac
The setting of the care and custody of the children is a major concern for the couples who decide to get a divorce. However, despite the fact that the theme of conversation, of the parents, they should always seek to be in the best interests of the child, in order to ensure that it is the most favorable and convenient for you to your emotional and physical development.
At this point, the study of the methods of the guard, many of the parents are entangled in the relationship of the two species is featured in: the shared custody, and to the left alternately.
Therefore, in this paper we explore the characteristics of, and pointed out the distinctions of the institutes mentioned above.
In the first, and explain to the guard, the toggle is in the distribution in the time in which the child is with each parent. Thus, during these periods, he was transferred to the responsibility, the integral with respect to the child.
For example, the child remains is a week of living with her father, and a week of living with her mother instead. Therefore, each and every one of the parents must take up the post of guardian of the integral of the offspring in their proper slots.
Some legal scholars are critical of this model is that it understands that the development of the child is also affected by the collapse of their routine research. In this sense, Shelley, Mary CARBONERA, it is understood that the “exchange of houses, it would be detrimental to the balance of the child, preventing it from will have the necessary stability to its full development”[1].
On the other hand, other parties involved will understand that, even if the routine is the model of education will be different in each household, the child is able to adapt to the differences in.
On the other hand, the shared custody and is characterized by the sharing of responsibilities, and that it doesn’t take time in the living equally.
In this regard, the Minister in the high Court of Justice Nancy Andrighi, it is understood as follows[2]:
“In fact, in the joint custody requires the sharing of responsibilities, don’t confuse it with the custody and joint physical offspring, or divided into, equal to the time-of-living of the children with their parents.”
The purpose of this model is the fact that the parents are engaged in a custody the same time. As a consequence, both the parents have to make decisions about education, health, and leisure, among other decisions.
In this sense, the scheme is shared, it is possible that it is set in a home for the child in accordance with his best interests.
Also, if it is in the interests of all parties involved, it is possible to be established in the joint custody of with the switch of the housing, in which the responsibilities and decision-making on the lives of the child to continue to be from both parents, even in the periods in which the child is with the other parent.
Finally, it is important to reiterate that, at the time of the award of the custody of the child, in the light of the principle of the protection of children’s education[3], in the best interest of the child should be attended to first. For this reason, it is imperative for the assessment of the evidence in each case, all of which are natural persons, as well as the relationships.
[1]CARBONERA, Shelley, Mary. Guard of the Children in the family, constitucionalizada. Porto Alegre: Sergio Antonio Fabris Editor, 2000.
[2] Joint custody is possible, even if the parents live in different cities, (the supreme court of justice.justice.s)
[3]Art. 227. It is the duty of the family, of society and of the State to protect the child, the adolescent and the young man, with absolute priority, the right to life, to health, to food, to education, leisure, professional training, culture, dignity, respect, freedom and family and community, in addition to putting them safe from all forms of negligence, discrimination, exploitation, violence, cruelty, and oppression. (As amended By Amendment no. 65 of 2010)
Marina Arista Smith. A lawyer with a bachelor degree in Law from the Pontifical Catholic University of são paulo (2020), member of the Order of Attorneys of Brazil, the São Paulo (2022). A post-graduate student in Civil Procedural Law from the Faculty Damasio de Jesus. She is the author of the articles. A lawyer have Associated with it.
The company’s business, family and estate planning and succession: are The benefits of this type of planning for business continuity
Business Partnerships In Brazil:
In Brazil, the companies comprising the members of the same family, and they are the majority in the market, accounting for 90% of the companies in business in the country, according to reports, a writer, and an expert in business administration from the fundação Armando Lorenzo de Almeida Junior, in his book, behind the Scenes of the Family-owned Company.
This type of company the business is able to observe the prevalence of some of the features that were derived from the relationship between the members of the family, such as the economic power is concentrated in one family; and the power to make decisions about whether the company has been in the hands of those who are part of the first generation of the family, the ‘double’ originally, all the investments that have been made in the company will be reverted to the support of his own family; and the administration of the company, is mainly formed by the members of the same household; and to all the members who are motivated to make decisions that maximize their profits, because their household income is directly tied to the performance of the company.
In this way, it is possible to understand that one of the major challenges within the framework of a company in the family is the very existence of the business. For this reason, to develop a well-structured succession of the company, it is extremely important to us that this is a challenge to be overcome.
In this regard, it is necessary to look for ways to organise and protect the assets that are part of the heritage family, and the world of business, in order that the personal property is not to be confused with the goods, business, and vice-versa, and this is a subject that should be the thought of every home, which has set up his own business, and you want to perpetuá it. However, this protection can be seen as a ‘shield sheet.
Therefore, it is important to point out that the asset and succession planning should not be seen as a way to shield assets. This idea is often promoted by some of the professionals, as it is mistaken, and that, in practice, is completely untenable. The planning seeks to organize the property and the design of the succession, legal, and efficient manner, but it does not provide an absolute guarantee against the risk or loss.
In addition, as I have said, and the estate planning and inheritance should be used only for the organization, and the protection of family property, but it should also be considered in cases in which the purpose of the family is the maintenance of the family business.
This process begins with the identification of the founder of the company, which is responsible for the emergence of the assets that make up the patrimony of the family, and their dreams. Through proper planning, it is possible to guarantee with a transition to an efficient and smooth, while protecting the interests of the founder of the family, as well as preserving the legacy built up over time.
A set of planning:
There are specific situations in which they can generate great concern and uncertainty in the business, such as retirement, the death or departure of a founder. In these circumstances, it can have an impact directly on business continuity and stability to organizations.
In these scenarios, and challenging, planning sheet, and the book is as an essential tool that is used to ensure that a transition to an efficient and harmonious, taking in an early stage, and the heirs, so that when the real estate, while some conflicts are to be avoided.
It is important to note that the effectiveness of this design depends on the implementation, ‘ in life, allowing the founders to establish clear guidelines regarding the continuation of the business, and the heirs, therefore, are aware of these guidelines.
The planning is well structured, it should provide for the possibility of an heir to be the only heir, as well as to enable those who wish to legitimately do this. That’s why being the heir of a family company, it does not mean that they need to manage that thing. However, if you choose to do so to an heir, he should bear in mind that his or her rights to be the only member and a non-administrator.
The planning is well-structured, well, it must provide a way for the management and organisation of this administration, the family-run business. In some cases, this is through the creation of a board of directors, which is not to be confused with the role of administrator. The board of directors is a body of advice, while the government is responsible for the conduct of the business on a day-to-day.
In addition to this, the asset and succession planning should include legal, tax and financial resources, and ensuring that the transition is smooth, and minimize conflicts among the heirs.
When you create a comprehensive plan members can be assigned to the succession of their business in order to preserve the family legacy, and promoting the sustainability of the business over the long term.
The benefits of the plan:
At the time of writing of estate planning, it is necessary to examine carefully all the materials and sources of laws that sanction such a procedure. These include not only the laws that govern the family, such as the CC, and the rules on marriage, and marriage, but also to the provisions relating to succession in which they determine how the assets are to be divided among the heirs.
In addition to this, it is essential to consider the tax laws, which relate to the goods, and gifts. The in-depth understanding of these rules is crucial, in order to ensure that the design is not only cool but it is also great from the point of view of taxation.
The use of these sources and the legal basis, your estate planning should always give priority to the interests of each and every business that is involved. In this way, in the planning, wealth is not simply a question of legal protection, but rather a proactive approach that seeks to ensure the continuity of the family business.
In addition to the benefits already mentioned, the estate planning provides other important benefits, such as the centering of the management of the financial assets. This approach helps avoid the configuration of the condo on the goods, for the sake of simplicity, and so the succession process, and to facilitate the administration of the estate.
In short, the asset and succession planning is an essential tool that enables you to family, to draw up, in a clear way in advance, on the structure of their society, and to the management of their property upon the death of the founder, or principal owner.
Having a detailed plan, your family can clearly define who will be the shareholders and their shares, who shall be the directors and their powers, to ensure that all members have an understanding of your rights and responsibilities. This arrangement not only makes it easier for the administration of an estate, but also ensure that the vision and goals of the founder, to be held in the next generation.
In conclusion, a wealth planning and estate may be in addition to the organization, and the protection of family property, the maintenance of the family business, at the end of the perpetuá them to people in need, without which the essence, it is gradually lost over time. And, therefore, it is possible, as has been shown, to achieve this goal is through estate planning and succession.
CHANCE, Took it all. The company and the successors. In the SUCCESSION AND wealth: HOW to ENSURE that YOUR HEIRS AND BUSINESS. São Paulo, Maltese, 1993. p. 121.
MOREIRA JUNIOR, Armando Lorenzo. Behind the scenes of the family-owned company. São Paulo: Atlas, 2011. p. 2-3.
IBDFAM. The history of the Estate Planning, Rolf Madaleno. Available at: https://ibdfam.org.br/assets/upload/anais/299.pdf. This 20/10/2024.
SANTA CRUZ, a MOSQUE, it would be why. The formation of a holding company as an instrument of succession, property, and tax. Available at: https://repositorio.jesuita.org.br/bitstream/handle/UNISINOS/12225/Valeria%20de%20Melo%20Santa%20Cruz%20Mesquita_PROTEGIDO.pdf?sequence=1&isAllowed=y. This 20/10/24.
https://www.migalhas.com.br/depeso/418595/planejamento-sucessorio-e-patrimonial-para-empresas-familiares
The opportunity to pay the debt for the tax in the special conditions: Notice PGDAU 2/24
To maintain the regularity of the tax to meet the demands of day-to-day business, such as obtaining financing, to enable a supplier to, among other conditions, require the use of strategies will be most effective. In this context, a transaction tax is emerging as a key mechanism allowing for the discharge of liabilities under conditions that are more advantageous to facilitate compliance with these requirements, and to strengthen the competitiveness of the company.
I. what is a transaction tax?
The transaction tax is provided for in art. 171 of the CARTON, and is one of the hypotheses for the extinction of the tax credit (art. 156, CTN). In accordance with the provision of the transaction, the tax allows for the federal Treasury and the taxpayer, in accordance with the law authorizing, concluding a legal transaction for a medium of trade-offs, with the purpose of terminating disputes, and to abolish the tax credit.
In a nutshell, it is an agreement between a Tax authority and taxpayers, with special conditions that allows for the adjustment of debts to the tax.
The primary purpose of the transaction is to put an end to the discussions related to the tax credit, making it an alternative dispute resolution in the sphere of taxation.
To this end, the internal revenue service requires taxpayers in exchange for the special conditions relating to the payment of the confession, irrevocable, debt, and the fact that the administrative and judicial proceedings, in which we discuss the recovery of the deferred tax assets included in the transaction.
Although the prediction of the transaction, the tax has existed for more than 50 years, and its implementing regulation at the Federal level did not take place until 2020, with the conversion of a provisional measure 899/19 in-law 13.988/20. This law sets forth the requirements and conditions for the conclusion of agreements between the taxpayer and the Public treasury, thus creating three types of transactions:
As to the form of the proposition, the law of the 13.988/20 provides that a transaction may be made by the membership of the notice, published by the treasury or by the nomination of the individual, which may be presented either by the taxpayer, as well as the Farm. In the case of the recovery of the outstanding debt, it is possible to decide on the membership or the proposal of an individual, as in the other types is only permitted in the membership of the announcement.
The granting of a benefit by the Public treasury shall be preceded by an analysis of the degree of impairment of the loan, which is that the conditions may vary according to the needs of the taxpayer, and the characteristics of the flow. Proposals of a negotiation, you can include the following:
It is important to note that the transaction may not involve a reduction in the principal amount of the debt, or to grant reductions in excess of 65% of the total amount of the loan, with a maturity of discharge for a maximum of 120 months. In the case of micro-enterprises and small-scale business, the discount can be as much as 70%, with a maturity of up to 145 months).
On the basis of these insights on the operation of the transaction for the tax, it is appropriate to hear the call rate at the Federal level, focusing on the benefits that are offered by each and every one of them.
II. Transaction tax-for the adhesion force at the Federal level – Editing PGDAU 2/24
The validity of the Notice PGDAU 2/24 has recently been extended to the day of 31/10/24, 19 hours, making it possible for taxpayers to meet their tax debits on one of the modalities of the transaction by agreement are offered by PGFN – office of the Attorney-General of the National treasury, relating to the loan registered on the outstanding debt.
It is worth pointing out, the call PGDAU 2/24 provided for in the special conditions granted to the possibility of the payment of the amounts payable by way of judgment debts of the government the federal government of their own or acquired by a third party arising out of the decisions of their entry into force.
In addition, as will be shown, it is also given to the contributors to such conditions as the easy entry, discounts, and extended from the division. The benefits depend on the frame of the amounts payable in the case of a transaction referred to, these are:
a. the Transaction by a small amount
The transaction is small, the amount is intended for the individual (MEI) – individual entrepreneurs, THE micro-and STANDARD – mid-sized businesses that have a debit entered on the outstanding debt for more than a year, with a committed value of less than or equal to 60 and minimum wages.
The benefits given by this transaction are the following: (i) easy entry for up to 5% of the total amount of your outstanding debt, with no discount, up to a 5-month period; and (ii) to pay the remaining balance of:
Until, 07 months, you can save up to 50% of the total value;
Up to 12 months old, you can save up to 45% of the total value;
Up to a 30-month, you can save up to 40% of the total; and
Up to 55 months, with a 30% discount on the total value.
It is important to emphasize the value of the benefit shall not be less than:
R$25,000 (twenty-five dollars) to the BEACH;
$100.00 (one hundred dollars) for all other taxpayers.
b. the Transaction is of little value to the accounts payable social security (MEI)
The transaction is small, the value for the output is directed to the MEIs – entrepreneurs who have accounts payable social security contributions are enrolled in a debt-active for more than a year, the value of the consolidated must be equal to or less than 5 minimum wages.
By the middle of this negotiation, it is possible to take advantage of the following benefits:
Easy entry for up to 5% of the total amount of the debt, without any discount of up to 05 of the month, and the
pay of the remaining balance up to 55 months, with a 50% discount on the total value of the debt is sold.
In addition to this, it should be noted at the lower limit of the value of the parts which were:
$25.00 (twenty five dollars) in the case of MEI;
R$100.00 (one hundred dollars) for all other taxpayers.
c. the Transaction, according to people’s ability to pay
By the middle of the transaction, according to people’s ability to pay, we also offer other benefits to the taxpayer, that are payable, the amount of which is equal to or less than$ 45 million.
However, the benefits are granted in accordance with the ability of the payment of the tax payer. The PGFN – office of the Attorney-General of the National treasury identifies, with the ability to pay for half of the estimated amount that it considers that the taxpayer will pay, within a period of 60 months.
Thus, it is classified with the ability to pay in accordance with the degree of impairment of debt, as follows:
”The high impairment;
a’B’ average impairment;
‘C’: a difficult recovery, and the
‘D:’ and make it unrecoverable.
With that said, the benefits will be granted in the following manner:
The ‘a’ and ‘B’: use the easy entry; and
‘C’, ‘D’: the use of the input provided, the term extended the line discounts on all the additions to the law.
The easy entry is assigned to the 6% of the total amount of the debt, without a discount, which may be paid for up to 6 months for a corporation and up to 12 months for an individual.
As regards the extended period, the outstanding balance remaining to be divided in up to 114 a monthly basis; and, at up to a 133 a monthly basis in the case of a natural person and, for ME, the EPP, the Holy Houses of Mercy, to co-operative societies, and other organizations of civil society (law, 13.019, 2014), or the institutions for the education.
If the charges are in the nature of social security, your benefits will be paid for up to 60 months, due to the limitation of the constitution, referred to in art. 195, § 11, CF/88.
In addition, in the negotiation, it is granted a special discount of up to 100% of the amount of the interest, penalties and legal fee.
It should be emphasized that it is possible to check the ability to pay for the taxpayer by way of the Portal has settled, and, in the event of a disagreement, it is possible for the submission of the request for review to the ability to pay.
d. the Transaction speeds, and hard to recall or stranded
The transaction speeds, and hard to recall or stranded, on the contrary to the previous mode, which is based on the analysis of the capacity for the payment of the tax payer, is based on an objective assessment of the framing of the charges in a case PGFN ranks it as hard to salvage, or stranded.
In the circumstances referred to in the notice are:
Debits recorded for more than fifteen (15) years of age, and no annotation for the current warranty, guarantee, or the suspension of the payment;
With payment suspended by a court decision, there are more than ten (10) years, in accordance with art. 151, IV, or V of the CARTON;
The ownership of the legal entity (in which case special ID is: bankrupt, in receivership, in action and settlement out of court;
The ownership of the legal entity (in which case the registration of the ID is to be: (a) that is downloaded by a disability; (b) that is downloaded by the non-existence of that fact; and (c) that is downloaded by default stubborn; and (d) written-off by the closing of the bankruptcy; (e) you downloaded to the closure of the liquidation; and (f) you downloaded to the closure of the settlement out of court; (g) the written-off by the closing of the settlement. (h) which is inappropriate for the location of the unknown; and (i) which is inappropriate for the non-existence of that fact; (I) is unable missing and not found; (k) which is inappropriate for the omission of stubborn; or (l) suspended due to non-existence of that fact; and
The title of the person with the area code of the child’s death.
Thus, within the framework of the charges as a difficult-to-recovery, or as an over-the taxpayer may be able to follow through with the payment, subject to the following conditions:
Easy entry for 6% of the total amount of your outstanding debt, with no discount for up to 12 months;
Deadline extended for the payment of the remaining balance, you may be able to be paid for up to 108 a monthly basis; and up to 133 in monthly installments, in the case of an individual, at the BEACH, for ME, the EPP, the Holy Houses of Mercy, to co-operative societies, and other organizations of civil society (law, 13.019, 2014), or the institutions for education,
a Discount of up to 100% of the amount of the interest, penalties and legal fee.
In addition to this, it should be noted at the lower limit of the value of the parts which were:
$25.00 (twenty five dollars) in the case of MEI;
R$100.00 (one hundred dollars) for all other taxpayers.
e. the Transaction, subscriptions covered by insurance, warranty, guarantee, or letter of guaranty
The transaction, subscriptions covered by insurance, warranty, guarantee, or letter of guaranty is intended for taxpayers who have an unfavorable decision having the force of res judicata, and that you have ensured that the amount payable by the insurance, a guarantee or a letter of guarantee, prior to the occurrence of the insured event or the start of enforcement of the guarantee.
Thus, the taxpayer will be able to pay the debt guaranteed under the following conditions:
50% down payment and the remaining balance within 12 months,
40% down payment, and the balance in up to 8 months of age; and the
30% down payment, and the balance in 6 months.
In addition to this, it should be noted at the lower limit of the value of the parts which were:
$25.00 (twenty five dollars) in the case of the BEACH; and a
$100.00 (one hundred dollars) for all other taxpayers.
III. ideas
The transaction tax is presented as an essential tool for all contributors who seek to settle their debts, and to get more favourable terms for the payment of their tax liabilities.
In this sense, is the transaction tax, according to the law of 13.988/20, provides a workable solution, tailored to the financial strength of the debtor, with the aim of extinction, of the deferred tax assets subject to trade-offs between the Tax authority and the taxpayer.
To take full advantage of these opportunities that the transaction is a tax, the taxpayer may not only reduce their tax liabilities, but also to ensure the competitiveness of our business, while maintaining tax compliance, which is essential to its operation in the market.
The Epa! We’ve seen what you’ve copied on the text. No problem, as long as you cite the following link: https://www.migalhas.com.br/depeso/416488/pagamento-da-divida-tributaria-em-condicao-especial-edital-pgdau-2-24
The compliance department of labor, and the investigations of the Public prosecution of the Work,
Over the past several years, the compliance department of labor has made it a central theme of the companies that are seeking to align their operations with the legislation, by promoting a work environment that is ethical, safe and secure.
The implementation of a compliance program effective not only to minimize financial and legal risks, but also to create a culture of respect for, and compliance for the benefit of both employers and employees, making it critical for all companies, which, through the compliance, they can avoid the challenges for the TWA, and they will be prepared for the oversight of the Home’s Electronic labour – DETAIL.
The concept of compliance
The term compliance has its origins in the verb be in English to comply, which means ‘to meet’, ‘sacrifice’. In the context of corporate legal and compliance refers to a collection of practices, rules, policies and guidelines to be adopted by an organization to ensure that their activities are in compliance with all applicable laws, regulations, and ethical standards that are applicable to their sector of activity. That is, the compliance department ensures that the company operates within the legal parameters, to prevent breaches and reduce the risk of penalties, and financial losses or reputation.
In the workplace, the compliance is particularly important to ensure that the company’s please read and comply with the norms of labor law, by creating a work environment that is healthy, just, safe and secure. This includes, with respect to the labor law, such as the payment of wages, and a guarantee of conditions and the health and safety at work, protection from discrimination, among other things.
The Importance of compliance with labour
The concept of compliance with labour involves the adoption of policies and practices that will ensure that your business is compliant with labor laws. Its importance is highlighted by the to avoid significant losses, arising out of, fines, investigations, and the actions taken by employees, especially those arising from oversight of the Y.
The Ministry of Labor is responsible for overseeing the compliance of the labor law in Brazil, and it has the power of research is vast, and it can act as a preventive or repressive. Companies that do not have a program for compliance with labor, well-structured they are at the highest risk of being a target of the investigation, which could result in severe sanctions, in addition to have a negative impact on the reputation of the company.
The benefits of compliance with labour
Companies that implement compliance programs reap a number of benefits, including the following:
Working in the compliance department of labor in your business
The implementation of a programme of compliance, labor law, requires a structured process that involves several stages, and the involvement of all levels of the organization.
The following are the key steps for implementation:
1. Risk mapping: The first step is to identify and map the major risks of employment with the company is facing, such as hiring practices, abnormal working conditions, inadequate and harassment in the workplace.
2. The establishment of Policies and Procedures that: – The company should develop a clear policy on compliance with labor laws that protect the rights of workers, and establish rules of conduct in the workplace. Among the key measures are:
3. Education and training: it Is essential to provide ongoing training for all employees regarding policies, regulatory compliance, workers ‘ rights and the procedures for reporting violations. Such training will help to raise the awareness of the employees and to create an environment of compliance.
4. The creation of a Channel from the Report: The company should establish a channel of confidential and is safe for employees to report irregularities and violations of labor standards, such as discrimination, harassment, or sexual orientation.
5. Monitoring and Auditing: auditing, internal and external, it is critical to monitor compliance with the policy, compliance and identify gaps. This process includes the ongoing review of risks and the implementation of improvements, where necessary.
6. Governance, Data Protection and Privacy: best practices in corporate governance, which include data protection and information security in the work environment, while ensuring that the privacy of the employees and to the security of sensitive information are to be adhered to.
7. Culture of compliance: The top management should be involved in the promotion of a culture of compliance within the company. Managers and leaders need to be the very first to support the efforts of the compliance officer, and encouraging a work environment that is fair and ethical.
The effective implementation of the compliance division of labour is therefore dependent on the adoption of practices that go beyond simple compliance with the law. It requires an ongoing commitment to ethics and compliance in all areas of the organization, while ensuring a work environment that is healthy and productive.
The role of the Y
The MPT plays a key role in the monitoring of working conditions, investigate complaints, irregularities, such as harassment, discrimination, labor, slave labor, among other violations. When the TWA identify violations of labor may initiate a survey of the civilian, which may result in, in terms of adjustment of conduct (TAC), or the same civil government, require the company to correct the deficiencies.
Companies that have a robust system of compliance with labour are more likely to be able to respond to the investigation of the TWA, to demonstrate that they adopt the preventive measures and corrective actions are effective to prevent the violation of the labor laws. This will reduce the chances of severe sanctions and to protect the organization from harm, reputational, and financial resources.
The Audit Directly from the DET – Domitius Electronic labour
The DET – Domitius E labor market, it is one of the recent technological tool designed to facilitate the communication and monitoring between the companies and the agencies monitoring, including the internal Revenue service, the Ministry of the Economy and the labor ministry’s decision. It allows companies to be notified electronically about any of the procedures for monitoring the labor market, ensuring greater flexibility in complying with the legal obligations.
In this way, the implementation of the program for compliance under the companies to prevent and prepare for the receipt of notifications by the DETAIL, leading to the fulfillment of the requirements in a timely manner, and avoiding penalties.
Conclusion
In a business environment which is increasingly monitored and demanding as for the compliance with labour is not just a formality, but rather a line of defense in protecting the vital from the devastating consequences of non-compliance. To bypass the need for a robust program of the compliance and may expose the company to the penalties to be severe, irreparable damage to your reputation-and to a work environment in which the dignity of all employees and is committed to. However, the adoption of such practices in the compliance and effective, the organization is not only to protect their health and avoid penalties, but you will also build a culture of respect and responsibility, it is essential to ensure a prosperous future and sustainable development in a market that is unforgiving and constant.
Carloto, No. compliance with labour: the work illustrated in the Visual Law, including all phases of the implementation, and the standard of the SO – 3rd Ed. – St. Paul, LTr, 2022.
https://www.migalhas.com.br/depeso/415202/o-compliance-trabalhista-e-as-investigacoes-do-mpt
The arbitration, and business competitiveness: A new approach to conflict resolution
The accelerated increase in Corporate Law, and the more intense competition among enterprises, which seek to constantly stand out and help it to evolve in the market, has led to the adoption of arbitration as a solution to a strategic level. In a scenario where you have both the agility and expertise that are essential to maintaining a competitive advantage in the arbitration, and stands as a powerful mechanism capable of resolving disputes with efficiency and discretion. This phenomenon is reflected not only in the search for solutions that are faster, but you also need to have a system for the resolution of disputes which is in line with the dynamics and complexity of the business environment today.
Thus, an institute of the law, which arose in the late 90’s it has achieved the greatest prominence in corporate law from brazil!
Base
It is both a form of private dispute resolution in which an impartial third party, known as the arbiter, is assigned to make a decision on the dispute. The decision of the arbitrator’s award shall be binding and the binding on the parties to accept and comply with the proposed solution.
The arbitrator is an impartial third party chosen by the parties, and must possess a high level of competence to resolve the conflict. The qualification of the arbitrator shall be in line with the complexity and the specific issues related to the conflict, thus ensuring that he has the knowledge and experience that are required for a proper and fair manner.
Even though the arbitration, it may seem like a decision on a purely coercive, it is important to note that, in this process, the parties will have the opportunity to negotiate with one another. The arbitrator, however, you are solely responsible for making the final decision, the closer to the arbitration of the concept of reconciliation.
In addition to this, the decision of the arbitrator has the effect, that is similar to the procedure out-of-court and can be enforced through the judicial system, provided that it meets the requirements of the law. If the judgment is in fact binding on, the parties must comply with the arbitration, which can be done by an arbitration clause, as provided for in art. 4 of the law 9.307/96, or by means of a charge (in scotland, formed after the onset of the conflict.
Further, we have got the international arbitration and ad hoc arbitration, and they are of two types that are worth your attention. The international arbitration provides a significant advantage, as well as the structure and the rules set out by the specialized institutions, to ensure that a process is more efficient and is less likely to fail. This is especially relevant in a business environment where speed and security, legal entity that are critical to the continuity of the business.
However, the law 11.079/04, which calls for public-private partnerships, it also allows arbitration as a means of problem-solving that demonstrates the growing acceptance of the institute in the various areas of the law, including in the public sector. This increase in the use of arbitration, which can be seen as a reflection of their effectiveness and the trust of the parties to deposit in the engine.
The process
In addition, the law 9.307/96, which governs the arbitration in Brazil, it lays down the rules for the formation of the arbitral tribunal in the arbitration proceedings and the enforcement of judgments. In spite of the flexibility of the procedure, it is essential to ensure that the application of the principles of non-contradiction, the fairness and equality of the parties.
Even though the arbitration, it does not allow for the double degree of jurisdiction, and the decisions that may be reviewed by the floods, which are intended to correct material errors, obscurities, inconsistencies, or omissions from, as well as a remedy for nullity of law.
In the field of corporate law, arbitration on turns out to be extremely important, because it deals with the questions of the nature of property. The preference for arbitration in the place of the judiciary due to her speed, expertise and confidentiality to, the factors are particularly advantageous in a competitive environment.
However, it is important to note that the arbitration shall entail significant costs related to the expertise of a specialist and the fees of the arbitrators and counsel, due to the need of the expertise of the investment involved in the process.
Another point to be considered is the question of the arbitrabilidade of the conflict. It is essential that all the parties are aware that not all disputes can be submitted to arbitration. The law 9.307/96 provides that only questions of law, equity is available, are subject to arbitration, which means that the application of this institute is to some types of disputes.
In addition, the confidential nature of the arbitration is something that can be extremely beneficial to your business because it allows your sensitive information will not be made public, contrary to what occurs in the process of the court. This feature is especially appreciated in the settlement of commercial disputes, where the protection of a trade secret, it may be important to you.
In the end, it is important to point out that, in spite of the costs associated with the arbitration, and many businesses find that investment is justified on the grounds of the benefits that an arbitration can provide, such as a reduction in the resolution of conflicts, and to preserve the business relationship. The expectation of a speedy decision, and the ability to select arbitrators with expertise in the matter in dispute, are all factors that often weigh heavily in the decision to opt for arbitration instead of in court.
Engine ally
Arbitration is emerging as a powerful tool in the resolution of corporate disputes, providing an alternative to an agile and expert in the legal system in the traditional sense. This method does not only allow to move fast, and sensitive, but also to adapt to the complexities of the disputes in the corporate landscape. However, to explore it more deeply, then the arbitration, and its practice can lead to new opportunities in order to maximize your benefits and to meet the emerging challenges. In the quest for continuous improvement in this field, you may open the door to innovative solutions, and effective, ensuring that one approach is more effective for the management of corporate disputes.
Law no. 9.307 of the September 23, 1996. Available at: https://www.planalto.gov.br/ccivil_03/LEIS/L9307.htm. Available at: [accessed 12 aug. 2024.
MARTINELLI, Gustavo. The arbitrage Business How to use for the resolution of corporate disputes. Available at: https://www.aurum.com.br/blog/arbitragem-empresarial/. Available at: [accessed 12 aug. 2024.
Blog Omie. That is, the competitiveness of the company, and what are the key elements. Available at: https://blog.omie.com.br/competitividade-empresarial-o-que-e-e-elementos/. Available at: [accessed 12 aug. 2024.
GOLDBERG, S. B.; SANDER, F. E. A.; ROGERS, N. H.; COLE, S. R., Dispute resolution, negotiation, mediation, and other processes. 4. ed. New York, Ny: Aspen Publishers, 2003.
https://www.migalhas.com.br/depeso/414553/arbitragem-e-competitividade-empresarial-abordagem