Source: http://www.trigueirofontes.com/newsletter.php?idNewsletter=69
Timestamp: 2017-11-23 20:13:10
Document Index: 605155947

Matched Legal Cases: ['Art. 193', 'Art. 543', 'Art. 525', 'Art. 1', 'Art. 193', 'Art. 10', 'Art. 8']

In this edition, we highlight the decision of the Superior Court of Justice - STJ to the effect that the lack of information on fuel incompatibility gives rise to the right to refund of the amount paid for imported cars.
In other important news, Act 12.997 was promulgated, which adds Paragraph 4 to Art. 193 of the Consolidation of Labor Laws - CLT to classify the activities of motorcycle workers as hazardous.
Lack of information on fuel incompatibility gives rise to the right to refund of the amount paid for imported cars
The incompatibility between a vehicle marketed in the national market and the type of fuel available in the Country s stations, if not informed to the consumer, characterizes a defect of the product.
With this understanding, the 3rd Panel of the Superior Court of Justice (STJ) reestablished the judgment that ordered a car dealer to refund to the buyer the amount paid for a new vehicle which presented a defect after having been refueled with a certain type of diesel (S-2000) manufactured in Brazil. The Third Panel, by majority vote, followed the vote presented by Justice SidneiBeneti. (STJ – Special Appeal - REsp 1443268)
Entertaining Interlocutory Appeal which did not include a copy of the certificate of summons of the decision appealed. Repeated appeal (Art. 543 - C of the Code of Civil Procedure -CPC and RES. No.8/2008-STJ).
The absence of the copy of the certificate of summons of the decision appealed is not an obstacle to the entertaining of interlocutory appeal when, by other unequivocal means, it is possible to verify the timeliness of the appeal, in compliance with the principle of instrumentality of formalities. The STJ understands that, although the decision of summons of the decision appealed is a mandatory document for the formation of the instrument of the appeal (Art. 525, I, of the CPC), its absence may be tolerated provided that it is possible to verify, unequivocally, the timeliness of the appeal by another means established in the records. This position is applied in tribute to the principle of the instrumentality of formalities, under which the exaggerated importance of procedural rules must be avoided so that the procedure and its use be conveniently reconciled and performed. Precedents cited: Special Appeal REsp 676.343-MT, 4th Panel, Electronic Official GazetteDJe 8/11/2010; and Special Appeal according to Specific Court Regulations - AgRg in AgRg inREsp 1.187.970-SC, 3rd Panel, DJe 8/16/2010.REsp 1.409.357-SC, Justice SidneiBeneti, judged on 5/14/2014.
Inadmissible to use digitalized signature to file an appeal
One does not admit the appeal filed by apposition of the digitalized signature of the attorney. To begin with, it is important to stress that the digitalized signature is not to be confused with the electronic signature, which, pursuant to the terms of Art. 1, Paragraph 2, III, “a” and “b”, of Law 11.419/2006, shall be based on a digital certificate issued by an Accredited Certifying Authority, in due accordance with the specific law or by registration of the user in the Judiciary, as disciplined by the specific bodies. This prior registration, whether with the certifying authority, or the bodies of the Judiciary, aims precisely at preserving security in the identification of users and authenticity of the signatures made electronically. Thus, the digital signature starts to have the same value as the original signature, made by hand by the attorney, in the procedural brief. The case of the digitalized signature is different. It is normally made by the scanning process, in which, as already recorded by the Federal Supreme Court - STF, there is “mere electronic seal without any regulation and whose originality it is not possible to affirm without the assistance of technical expert examination” (AI 564.765-RJ, 1st Panel, Official Gazette DJ 3/17/2006). In effect, the reproduction of a signature, by scanning, without any regulation, is risky to the extent in which it could be performed by any person who has access to the original document and inserted in other documents. Thus, there is no guarantee of authenticity. Note that one is not finally removing the possibility of using the method of digitalization of signatures. One verifies only that it lacks regulation that could afford it the security necessary to the practice of procedural acts. Although, in modern procedural science, the principle of instrumentality of the methods is acclaimed, its application should be limited exactly by the principle of legal security. It is not a question of privileging form by form itself, but of conferring to the parties under jurisdiction, users of modern electronic tools, the minimum of criteria to ensure the authenticity and integrity of the their identification when filing an appeal or submitting another procedural brief. Therefore, one considers as inexistent the appeal whose signature for identification of the attorney was obtained by digitalization. (REsp 1.442.887-BA, Justice Nancy Andrighi, judged on 5/6/2014).
Act determines withholding of 3.5% of INSS [Social Security Contribution) in Civil Construction
Act No. 12.995/2014 was published recently and stipulates clearly that the withholding of the social security contribution for building companies classified under release from payroll is 3.5%, whether in relation to the services provided with assignment of labor, or for purposes of elision of joint and several liability. Civil construction companies must pay attention with regard to change in the social security withholding rate as determined by Law No. 12.995/2014. The new law was enacted to remedy doubts that the taxpayers had with regard to withholding, as, in January 2014, the Brazilian Federal Revenue Service had determined that the rate for withholding purposes would remain at 11%, including for the building companies under release from payroll. As seen, Act No. 12.995/2014 completely removed the application of the illegal Normative Instruction IN No. 1.436/2013, with regard to withholding of the Social Security Contribution on the Net Revenue of civil construction companies, vetoing the rage to collect of the Federal Tax Authorities in withholding 11%. Thus, one understands that the companies that are takers of service and the public entities are legally prevented from withholding the percentage of 11% from civil construction companies when classified under release from payroll. However, if the civil construction companies see themselves threatened in their right to have the Social Security Contribution on Net Revenue withheld at the rate of 3.5%, we see with good perspectives the chances of success in an eventual judicial measure.
IPTU (Property and Urban Tax) is only due by the buyer after delivery of the good
The obligation to pay IPTU, whose tax basis is the fiscal year, shall be apportioned between the buyer and the seller of the real property, in the proportion of the months in which each had title to the property. With this understanding, the 2nd Panel of Appeals of the Special Claims Courts of TJDFT partially granted an appeal to determine reimbursement of part of the sums paid. (TJDFT – Proceedings:2013.01.1.097442-5)
PROCEDURAL AND SUBSTANTIVE LABOR LAW
Act No. 12.997, of June 18, 2014.
Enacted on June 19, 2014, Act 12.997 which adds Paragraph 4 to Art. 193 of the Consolidation of Labor Laws - CLT to consider hazardous the activities of motorcycle workers. The alteration has already been in force since the publication of said Law.
Complementary Act No. 146, of June 25, 2014
Complementary Act No. 146 came into force on 6.26.2014. It extends the provisional tenure set forth in section b of item II ofArt. 10 of the Act of Transitory Constitutional Provisions to the pregnant worker, in the cases of death of the latter, to the person who has custody of her child.
4th Panel of the Superior Court of Justice decides that employees not affiliated to a trade union shall not have to pay welfare contribution
“MOTION TO REVIEW. TRADE UNION CONTRIBUTIONS. The employer’s welfare contribution established in the collective clause, imposed on every economic category, violated Art. 8, V, of the Political Charter, which assures freedom of association and affiliation to trade union. “The clause established in the agreement, collective convention or normative sentence, establishing a contribution in favor of a trade union entity as a fee to pay for the costs of the federative, welfare system, trade union reinforcement or strengthening and others of the same kind, binding workers not affiliated to trade unions is offensive to this type of freedom”. Precedent No. 119 of the SDC of this Court. Motion to Review heard and granted. (TST-RR-1064-32.2012.5.04.0020. Justice: MARIA DE ASSIS CALSING. Date of Judgment: 6.11.2014. 4th Panel, Date of Publication: 6.24.2014).”
5th Panel of the TST [Superior Labor Court] annuls judgment of the TRT [Regional Labor Court] of the 12th Region (SC) which did not allow oral argument by an attorney.
“I –INTERLOCUTORY APPEAL, MOTION TO REVIEW. PRELIMINARY. CURTAILMENT OF DEFENSE. ORAL ARGUMENT. The granting of the interlocutory appeal to determine the processing of the motion to review, given the likely violation of 5, LV, of the Federal Constitution proves to be prudent. Interlocutory Appeal granted. II –MOTION TO REVIEW. PRELIMINARY. CURTAILMENT OF DEFENSE. ORAL ARGUMENT. The attorney is entitled to offer an oral argument in favor of his clients, under lawsuits, even it such intention is not externalized by previous registration, which is a mere procedure inserted in the Internal Regulations of Courts, as a condition for the attorney or barrister to have preference in the judgment. To this effect, a precedent of the BDI-1 (Ag-ED-E-ED-RR-131000 35.2005.5.03.0004) and Full Court (ROAR - 630314-25.2000.5.09.5555). Heard and granted. (TST-RR-2582-64.2011.5.12.0054. Justice: EMMANOEL PEREIRA. Date of the judgment: 6.16.2014. 5th Panel. Date of Publication: 7.01.2014).”
Approval of proposals of agreement by the Environment Ministry
On 07.01.2014, the Steering Committee for the Implementation of the Reverse Logistics of the Environment Ministry (MMA) approved the proposals of the Sector Agreements for light bulbs and packages in general. The proposals shall still be submitted to public consultation. The agreements are valid for two years counted from the date of their execution, and may be revised at the end of the period to incorporate adjustments and modifications necessary to their operation and expansion. The participant companies shall seek to adjust their activities and contracts to the proposal approved. Those that do not participate in the entities that are signatories of the agreements approved shall also implement the reserve logistics in their activities.
Act No. 13.008, of June 26, 2014
Act NO. 13.008, of 6.26.2014is sanctioned. It gives new wording to Article 334 of Decree-LawNo. 2.848, of December 7, 1940, concerning the crime of contraband and import or export of prohibited goods. The act came into force on the date of its publication.
Crime of misappropriation of social security. Suspension of the punitive intention and discontinuation of punishability. Apportionment and payment of the debt before the final and unappealable criminal sentence
QUESTION OF ORDER IN THE CRIMINAL ACTION. CONSTITUTIONAL. PROCEDURAL CRIMINAL. CRIME OF MISAPPROPRIATION OF SOCIAL SECURITY. SUSPENSION OF PUNITIVE INTENTION AND DISCONTINUATION OF PUNISHABILITY. APPORTIONMENT AND PAYMENT OF THE DEBT BEFORE THE FINAL UNAPPEALABLE CRIMINAL CONVICTING SENTENCE. PRECEDENTS. 1. The case law of this Supreme Court is firm on the possibility of suspension of the punitive intention and of the extinction of punishability in crimes of social security misappropriation, admitting the first if the inclusion of the tax debt in an apportionment program occurs at a time prior to the final unappealable criminal convicting sentence and the second when the social security debt is included - and paid - in the ordinary apportionment program of tax debts. Precedents. 2. Question of order resolved to the effect of declaring the punishability of the defendant in relation to the crime of social security misappropriation, by evidencing of settlement of the debts discussed in this crime-proceedings pursuant to the terms of Acts No.s10.684/03 and 11.941/09, to be discontinued. (STF - AP: 613 TO , Justice CÁRMEN LÚCIA, Date of Judgment: 05/15/2014, Full Court, Date of Publication: ELECTRONIC COURT DECISION DJe-107 DISCLOSED 06-03-2014 PUBLICATION 06-04-2014)
(i)	Henrique Silva de Oliveira, partner of the law firm Trigueiro Fontes Advogados, was invited to lecture a module In the Postgraduate course in Tax Law of FAINOR – Independent Colleges of the Northeast.
(ii)	Luiz Fernando Plastino Andrade, attorney of Trigueiro Fontes of São Paulo, was approved to participate in the Copyrightx 2014, copyright and technology course, delivered by the Berkman Center for Internet and Society of Harvard University, with certain activities specifically on the Brazilian context.
(iii)	Aloísio Watzl Costa Lima and Luis Eduardo Longo Barbosa, respectively Consultant and Partner of Trigueiro Fontes Advogados, lectured in the event “Tax Incentives to Technological Innovation - Incentivos Fiscais à Inovação Tecnológica”, held on 6.27.2014, at the registered office of SwissCam – Swiss-Brazilian Chamber of Commerce.
(iv)	Rodrigo Chauvet, partner of Trigueiro Fontes Advogados, received an invitation to become a member of Centro para Estudos Empírico Jurídico [Center for Empirical Legal Studies] - CEEJ.
EDITORIAL BOARD formed by the following members: Cintia Michelle Pinheiro, Paula Leonor Mendes Fernandes Rocha and Mariana Vianna Martinelli, coordinated by the partner Miriam Nascimento Carreira. The information disclosed herein does not necessarily represent the opinion of the Office. Disclosure restricted to clients of the Office or to persons linked to it. Disclosure authorized provided that the source is acknowledged.