Instrução Normativa RFB nº 2.114/2022 incorre em ilegalidade ao pretender restringir o alcance do benefício fiscal (PERSE) sobre o faturamento e resultados das pessoas jurídicas beneficiadas nos anexos I e II da Portaria ME nº 7.163/2021.

Em resumo Por meio da Instrução Normativa RFB nº 2.114/2022, a Receita Federal do Brasil (RFB) publicou em data de  01/11/2022, a tão aguardada regulamentação do Programa Emergencial de Retomada do Setor de Eventos (PERSE), que reduziu à 0% (zero) a alíquota do PIS, COFINS, CSLL e do IRPJ, por um período de 60 (sessenta)...

Jornada bancária: sétima e oitava hora.

A legislação trabalhista e a constituição federal fixaram a jornada de trabalho de 6 horas diárias, e até 30 horas semanais para algumas profissões. O trabalho exercido nas instituições financeiras é regido por normas especiais na CLT, que estipulam condições específicas e particulares aos bancários. Entre suas peculiaridades, encontra-se a previsão da realização de jornada...

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