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Leal Cotrim Advogados

Amendments to the Repetro-Sped regulation

The Repetro-Sped (IN RFB 1,778/2017), the special tax and customs regime for the economic use of goods destined to exploration, development and production of oil and natural gas, as well the Temporary Admission (IN RFB 1,600/2015) and the former Repetro regimes (IN RFB 1,415/2013), were amended by Normative Instruction RFB 1,880, published on 5 April 2019. Some of […]

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LEAL COTRIM attends “Priority Projects and Fast Track to Key Markets”

Between April 2 and 4, Leal Cotrim will participate in the event “Priority Projects and Fast Track to Key Markets”, which will take place in Norway. There, Leal Cotrim will present various legal aspects of the Brazilian O&G sector and interact with some players in the Norwegian market. […]

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STF concludes trial on tax immunity of charitable organizations

The Brazilian Supreme Court (“STF”) has declared unconstitutional a law that establishes conditions for the recognition of charitable organizations social security contributions immunity. According to STF, said conditions can only be set forth by complementary law. The STF concluded the judgment of the direct action of unconstitutionality (“ADI”) No 2028 on 8 May 2017, when the […]

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Stock Option • CARF decides on the incidence of Social Security Contributions and Withholding Income Tax

The High Chamber of the Administrative Panel of Tax Appeals (“CARF”), with the quality vote cast by its Chairman, has understood by majority of votes that the social contribution over the payroll shall levy over the difference between the amount stipulated in the stock option agreement at the time of its execution and the market […]

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CONCILIA RIO • Reduction of fines and interests for debtors of the Municipality of Rio de Janeiro

The so-called “Concilia Rio” program has been reopened, allowing the payment of debts to the Municipality of Rio de Janeiro with the reduction of fines and interests. Taxpayers interested in joining Concilia Rio must submit the corresponding application no later than by 30 September 2017, according to Municipal Decrees No 43.320 and 43.321, as of […]

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Special Tax Regularization Program (PERT) • MP 783/17

The Federal Government has recently launched the Special Tax Regularization Program (“PERT”), which grants incentives for taxpayers to pay their federal debts, irrespective of whether they are registered already. The taxpayer may opt for one of the several payment plans, each one comprising a different combination of benefits, such as the possibility to pay the […]

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New rules applicable to the federal Public Administration contracting with suppliers of services

The Ministry of Planning, Development and Management has set forth new rules for contracting the supply of services under the regime of indirect execution by the federal Public Administration (direct, autarchic and foundational). Said new rules reveal a concern of the Public Administration about public procurement procedures. On 26 May 2017, the Ministry of Planning, […]

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CARF asserts that international treaties for the avoidance of double taxation do not impede taxation on the revenues of Brazilian companies resulting from profits accrued in foreign subsidiary

In three proceedings concerning the taxation of profits accrued to foreign subsidiaries of Brazilian entities, the Superior Chamber of the Administrative Panel of Tax Appeals (CARF) has decided that the treaty for the avoidance of double taxation between Brazil and The Netherlands does not preclude the taxation of the Brazilian entity, in accordance with domestic […]

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REPORTO and RETID are extended to 2020 and 2032

On 31 May 2016, the Federal Revenue Services (RFB) published Normative Instruction 1,644/2016, which extends the validity of tax benefits set forth in the so-called Tax Regime for Incentive to the Modernisation and Enlargement of Ports Structure (REPORTO) and in the so-called Special Tax Regime for the Defence Industry (RETID). The REPORTO was created by Law 10,033/2004 […]

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Law allows payment of federal taxes with real estate

On 18 July 2016, Law 13,313/2016 was published, which provides for the possibility of offering real estate property to pay off, in kind, debts included in the outstanding debt of the Union. Said law, that resulted from the conversion of MP 719/2016, makes effective the rule set forth in the National Tax Code in 2001 (art. 156, IX). […]

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The Federal Supreme Court (STF) has not yet issued a ruling

On 10/08/2014, the Full Bench of the Federal Supreme Court continued the trial of Extraordinary Appeal No. 240.785, after almost 16 years, in which the constitutionality of including the ICMS in the tax base for COFINS was discussed. At that trial, the prevailing understanding was that the ICMS cannot be included in the tax base […]

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Privacy Policy

Leal Cotrim Jansen Advogados (“Leal Cotrim”) is firmly committed to respecting the privacy of its members, clients and all individuals whose personal data we collect, store or process in any other way. Any information relating to an identified or identifiable natural person is personal data.

This Privacy Policy guides the processing of personal data by Leal Cotrim and disciplines the exercise of the rights of the individuals whose personal data are processed by Leal Cotrim and/or on behalf of Leal Cotrim. We kindly ask that you read it carefully before providing us with your personal data and every time you wish to know how we use your personal data.

1. How we process your personal data

All processing operations carried out by Leal Cotrim are compliant with the applicable laws, especially Law 13,709/2018 (“Lei Geral de Proteção de Dados”) and Law 8,906/1994 (“Estatuto da Advocacia”).

We only processes your personal data under the following legal basis:

(i) under your consent;
(ii) for compliance with a legal or regulatory obligation;
(iii) for the performance of a contract for the provision of legal services or in order to take related steps prior to entering in such a contract;
(iv) for the regular exercise of rights within a judicial lawsuit, na administrative or arbitral procedure; and
(v) for the purposes of the legitimate interests pursued by Leal Cotrim, except where such interests are overridden by your fundamental rights and freedoms which require protection of your personal data.

Visiting and browsing our website are anonymous. Regarding the use of our website, we only collect the personal data that are provided by you when you use the contact tool available on our website, under your explicit consent.

For your privacy to be preserved, if you forward you personal data to Leal Cotrim in order to be considered for one of our vacancies, they will be securely erased immediately after the recruitment process ends.

In any case, Leal Cotrim only processes the personal data that are necessary to achieve the purpose of the processing, and for the period that is necessary to do so.

2. How we protect you personal data

Leal Cotrim adopts technical and administrative measures to protect your personal data from unauthorized access and from non-intentional or unlawful destruction, loss, modification, communication and dissemination. However, any security incident involving your personal data that may cause you significant risk or harm will be communicated to you and to the National Data Protection Authority – ANPD within a reasonable time.

3. Your rights as data subject

As a data subject, you have the following rights, subject to the provisions of article 7, II, of Law 8,906/94 and article 7, VI, of Law 13,709/2018:

(i) confirmation as to whether your personal data are being processed;
(ii) access to your personal data;
(iii) rectification of your personal data that are incomplete, inaccurate or outdated;
(iv) anonymisation, restriction of processing, or erasure of your personal data that are unnecessary, excessive, or processed in non-compliance with the provisions of the applicable law;
(v) portability of your personal data for the use of another services provider, in accordance with the regulations issued by the National Data Protection Authority – ANPD, subject to the protection of commercial and industrial secrets;
(vi) erasure of your personal data, except in the cases provided for in the applicable law;
(vii) information about public and private entities with which we share your personal data;
(viii) information about the possibility of not providing your consent for the processing of personal data and about the consequences of the refusal;
(ix) withdrawal of your consent, subject to the public interest that may justify the processing to continue or the existence of another legal basis that authorizes it; and
(x) opposition to any processing of personal data based on one of the legal basis that do not require consent, provided that there has been a breach of the applicable law, and subject to the public interest that may justify the processing to continue.

4. How you can exercise your rights

At any time, you can exercise your rights as a data subject by sending a request to Following confirmation of your identity, your request shall be answered within the legal term or, in the absence of a legal term, within a reasonable period.

If you receive our institutional newsletters and no longer wish to receive them, you can also unsubscribe through the link that we provide in every newsletter.

5. Changes to this privacy policy

This Privacy policy was drafted in accordance with the current laws and may be modified to better suit the applicable laws and regulations. Any changes to this Privacy Policy will be effective as of the date indicated below.

01 December 2020