Demarest e Almeida's practice covers all levels of administrative and court litigation concerning issues related to "funding" of the social security, currently administered by Brazil's Federal Revenue Department, and to the Unemployment Savings Fund (Fundo de Garantia por Tempo de Serviço - FGTS).

The following activities are included in that scope:

 

  • Actions for Declaratory Judgement on rights and Actions for Annulment of tax/social security debts;
  • Defenses in tax executions brought by the Social Security Department, Federal Revenue Department, other entities and the Unemployment Savings Fund (FGTS);
  • Formalization of consultations with the competent agencies (Social Security and Federal Revenue Departments) on the accrual of social security contributions;
  • Preparations of tailor-made lectures and seminars aiming at improving the companies’ management;
  • Counseling on future actions and provision of solutions to existing problems;
  • Issuance of legal opinions;
  • Follow-up on social security inspection proceedings brought by the Federal Revenue Department;
  • Measures at the Federal Revenue Department and Federal Savings and Loan Bank in connection with procedures for renewal of Debt Clearance Certificates and Certificates of Good Standing in regard to the FGTS;
  • Performance of due diligence reviews and report on proceedings.


This practice also covers the following activities:

 

  • In the (preventive) consulting area, consisting in the provision of advice on future lawsuits and solution to existing problems;
  • Rendering of legal opinions;
  • Follow-up on social security inspection procedures carried out by Brazil's Federal Revenue Department, aiming at assisting the client in the conduction of the works;
  • Preparation of Due Diligence reports;
  • Follow-up on pending lawsuits;
  • Measures at Brazil's Federal Revenue Department and Federal Savings Bank (Caixa Econômica Federal) in procedures for renewal of Debt Clearance Certificates (Certidões Negativas de Débito - CND) and Certificates of Good Standing with the FGTS (CRF). 
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Other activities that should be highlighted are related to analyses of Programs for Prevention of Environmental Hazards(Programas de Prevenção de Riscos Ambientais - PPRA) and Programs for Medical Control of Occupational Health (Programas de Controle Médico e Saúde Ocupacional - PCMSO), aiming at the management of, and decrease in, contingent liabilities related to the Accident Prevention Factor (Fator Acidentário de Prevenção – FAP), Social Security Epidemiologic Technical Nexus (Nexo Técnico Epidemiológico - NTEP) and Workers' Compensation (Adicional do Seguro contra Acidentes do Trabalho - SAT), an area of expertise pioneered by Demarest e Almeida.

 

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