Publications

R. José Peroba, 123 - Stiep - Salvador - BA, 41770-235, Brasil

Alameda Salvador, nº 1057
Ed. Salvador Shopping Business
Torre Europa, sala 2206
Caminho das Árvores - Salvador - BA
CEP 41820-790
Phone: 71 3646.5000
Fax: 71 3192.5050

motafonseca@motafonseca.com.br

News

Joint Ordinance 2 of February 13, 2015 - Attorney General of the National Treasury - Federal Revenue of Brazil Changes the Joint Ordinances
02/03/2015
Joint Ordinance 2 of February 13, 2015 - Attorney General of the National Treasury - Federal Revenue of Brazil Changes the Joint Ordinances PGFN/RFB # 9 of 30 October 200...

Joint Ordinance 1 of February 13, 2015 - Attorney General of the National Treasury - Federal Revenue of Brazil Changes the Joint Ordinance PGFN/RFB #15 of December 15, 2009, which provides for payment of debts in instalments to the National Treasury. (DOU
02/03/2015
RFB/PGFN – Payment of debts in instalments towards the National Treasury - Legal entities in judicial recovery - Rules Through Joint Ordinance PGFN/RFB # 1/2015, ha...

Discussion regarding constitutionality of contributions to third parties after the advent of the constitutional amendment 33/2001
23/01/2015
Besides the employer contribution at the rate of 20% and the contribution calculated based on the risk of accidents at work - RAT (0.5 to 6%), companies in general are al...

The Supreme Court exempts the payment of attorney fees calculated on social contribution registered in active debt before May 2007, subject of inclusion in instalments instituted by Law 11,941/2009.
23/01/2015
Since the publication of Law 11,941/2009, much has been discussed about the treatment to be exempted to honorary funds charged in respect of debts that were enrolled in I...

Court (TJ-RJ) decision regarding the ICMS demand contracted for electricity is suspended
21/01/2015
The Supreme Court (STF) has suspend the decision that limited the Tax on Goods and Services (ICMS) to the amount of electricity actually consumed, removing the collection...

Supreme Court removes the modulation of effects of the extraordinary resource 559,937, through which was acknowledged that it is not possible to integrate the calculation basis of Social Integration Program (PIS) and Contribution to the Financing of Socia
28/10/2014
The Plenary of the Supreme Court, in March of last year, recognized the unconstitutionality of article 7, I of Law 10,865/2004 which stated the inclusion in the calculati...