New year and therefore new fiscal year. And while waiting for future news (changes in real estate taxation, in the tax promotion of emerging companies, tax aid for digitization, ...) we can already highlight the following reforms produced recently, and which we consider to be the most relevant to take into account to be able to make the pertinent economic decisions this 2022 already started:

1. INCOME TAX OF INDIVIDUALS

1.1 Reduction limits in the tax base of contributions and contributions to social security systems

In November 2021 the Italian Government adopted a plan (called PNRR) to cope with the economical downturn due to the Covid 19 infection and to make the best use of the “recovery” funds received by the EU.

Under the Plan, among many other measures, the Public Administration has been authorized to recruit quite a large number of employees, to be hired with contracts for a limited period of time (up to 36 months, subject to be extended in case of need) to assist in the implementation of the PNRR.

Atlético Mineiro is one of the great clubs in Brazil. His fanatical crowd, made up of approximately 7 million people, never leaves him. Titles, which are not details, end up becoming, paradoxically, for her, details: because passion is unconditional.

The 51st Annual International Council of Shopping Centers (ICSC) U.S. Law Conference was held earlier this month in San Francisco from November 3 – 5, 2021. Chaired by our own David Rabinowitz, the event hosted more than 700 members of the retail industry, including counsel from outside law firms, in-house counsel, and paralegals to name a few.

It is possible that recently your company and also professional or business individuals have received a notice from the Tax Agency that a change will soon take place in the Enabled Electronic Address that will mean that notifications will no longer be received in the mailbox current and to be received in a different one.

For practical purposes: what does this mean? and What should be done, if anything is to be done?

Law 14.193/21, authored by Senator Rodrigo Pacheco, was approved unanimously in the Federal Senate and, in the Chamber of Deputies, with 427 votes in favor and only 7 against. On being sent for presidential sanction, it suffered - despite the popular will expressed through congressmen - relevant vetoes, which were later overturned by the National Congress. Some, however, persisted despite efforts to dissuade the Presidency of the Republic from its mistaken convictions.

I have a dear friend who says he is a little frustrated that he has not married. He thinks he was unlucky in his relationships - which were not few.

The articles affected by unconstitutionality are those related to the method of determining the taxable base of the tax, the cornerstone for its calculation, and this, as a consequence, leaves the possibility of taxation practically annulled.

The Informative Minute Law 21,327, introduces a series of modifications to the Labor Code, including new obligations for employers. In addition, it establishes rules to modernize the functioning of the Labor Directorate.

We commented a few months ago, the unfair situation of taxpayers who had acquired a property by inheritance or donation.

For more than 30 years, the lawyers at the David Yadid Law Firm and Notary, have been working professionally and with dedication in areas that include exercising rights for the elderly, immigration and full support in the process of obtaining foreign citizenship while providing personal service.

The Government of Chile announced changes to the Protected Frontiers Plan, the most notable of which are shorter quarantines and allow the entry of foreign tourists with mobility passes.

Law 14.193/21 provides for a specific governance regime for football corporations ("SAF"): in addition to the board, a mandatory body in any company, it must also have a board administration.