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Highlights of the week 656c3n

Lunch breaks: new theory established by the TST
Before the Labor Reform (Law No. 13,467/17), in force as of November 11, 2017, if companies did not grant a full one-hour break for meals and rest, the so-called intra-workday break, they had to pay an entire hour of overtime, even if employees had enjoyed most of this time. That is, employers who granted only 15 minutes were treated in the same manner as employers who granted 45 minutes of meal break.

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First Section of the STJ may define whether or not the ICMS-ST has its own taxable base
At the end of 2017, Justice Regina Helena Costa, of the First of the Superior Court of Justice (STJ), itted an appeal against a divergent decision filed by a taxpayer (EAREsp No. 1.078.194/RJ) against an appellate decision that established the understanding that the ICMS-ST is not a tax different from the ICMS-normal, but merely a form of collection, while maintaining the application of article 13, paragraph 1, I, of Complementary Law No. 87/96, which would legitimize the inclusion of the ICMS-ST in its own base.
Rio de Janeiro State dismisses payment of charge to rectify the Digital Tax Bookkeeping (EFD)
The State of Rio de Janeiro Finance Department (Sefaz-RJ) enacted the Resolution Sefaz No. 24, on March 27, 2019, allowing taxpayers to request or to rectify the Digital Tax Bookkeeping, the so-called EFD, without the previous payment of the Charge for State Services.
Union classification? Why is it important?
Union classification is the means by the which a company defines which union will represent its employees. Currently, only one union represents the employees of one company[1]/professional category (what we call union unity), but this may change.
Tax aspects of real estate swap arrangement: analysis of the STJ’s decision in Special Appeal No. 1.733.560/SC
How to avoid risks related to the need for employee signature on payment receipts
De-bureaucratization Law mandates simplification of requirements and dispensing with formalities
Cade demonstrates rigor in reviewing evidence presented in leniency negotiations
New method for calculating the DI rate
Organized career frameworks and job and salary plans as exceptions to salary equalization
Section 11 of the bank employees’ collective bargaining agreement: historical scope and expectations
Census of Brazilian capital abroad
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