Extending impeniability: STJ recognizes protection for other financial assets
In a recent decision (REsp n. 1.677.144-RS.), the Superior Court of Justice (STJ) broadened its understanding of the unseizability of amounts deposited in checking accounts and other financial investments. The case in question brought up a crucial discussion on the interpretation of article 833, X, of the Code of Civil Procedure, which specifies the unseizability […]
Res judicata: STF denies temporal modulation and exempts taxpayers from punitive fines
The Federal Supreme Court (STF) has upheld the “breaking” of res judicata in tax matters. This means that it has authorized the retroactive collection of taxes not paid in the past by virtue of a final court ruling. The Court also did not accept the motions of companies seeking to modulate the effects of the […]
Rural workers’ commute: what about hours in itinere after the labor reform?
Hours in itinere (or commuting hours) consist of the company’s obligation to compute the time it takes its employee to get to work as hours actually worked, in situations where the employer provides transportation and the workplace is difficult to reach or not served by public transportation. This rule was first dealt with through Precedent […]
TST to rule on workers’ opposition to union duesTST irá decidir sobre oposição do trabalhador à contribuição sindical
In March, the Superior Labor Court (TST) began a new phase in the discussion of cases involving workers’ opposition to paying union dues. The Full Court of the TST admitted an Incident for the Resolution of Repetitive Demands (IRDR), a procedural mechanism that seeks to standardize case law, in other words, to ensure that cases […]
Attachment of debtors’ business income: consolidation of the STJ’s understanding
The First Section of the Superior Court of Justice (STJ), in a recent ruling on Repetitive Appeals (REsp 1.666.542, REsp 1.835.864 and REsp 1.835.865), settled any disagreements regarding the appropriateness, application and extent of the attachment of debtors’ business income. According to Justice Herman Benjamin’s opinion, since the 1973 reform of the Code of Civil […]
STJ decides that Brazilian courts have jurisdiction to hear motions to stay enforcement of foreign titles
The 4th Panel of the Superior Court of Justice (STJ), in a unanimous vote, upheld the special appeal filed by a debtor of a foreign extrajudicial enforcement order and determined that the Brazilian courts have jurisdiction to rule on the execution motions filed by the debtor. In the case in question, a foreign enforcement action […]
STJ recognizes that summons delivered to condominium doorman is not always valid
The 3rd Panel of the Superior Court of Justice (STJ), in a recent ruling – REsp 2.069.123/SP (2023/0143738-6) – recognized the relativity of the presumption of validity of the summons delivered to the concierge of a building condominium, even if without reservations, dismissing the understanding that defended its absolute nature. Art. 248, §4 of the […]
Agricultural pesticides: judgment on tax benefits will be taken to the STF’s plenary session
STF Justice André Mendonça asked for a ruling on the case that analyzes the maintenance of exemptions and incentives for various types of pesticides. As a result, the score, which had been in favor of agribusiness by 4 votes, was reset to zero, and the Justices rectified their votes in the physical plenary session. The […]
Legal certainty for debtors: STJ decides that the value of the cause in a monitory action can be changed until the payment order is issued
In a recent decision (REsp n. 2.038.384), the 3rd Panel of the Superior Court of Justice made it possible to change the value of the cause in a monitory action until the warrant for payment has been issued. A monitory action is an action in which one party does not have an enforceable title, but […]
Minas Gerais government establishes plan to settle ICMS debts
The Government of Minas Gerais has published Decree No. 48.790/2024, which establishes a plan for the regularization of tax credits in the state. The Decree provides for the possibility of settling ICMS debts, fines and other legal additions, with triggering events occurring up to March 31, 2023. Eligible for regularization are debts that have been […]
