Monthly Archives: June 2016

ILN Today Post

Possibilidade de não incidência do PIS e da COFINS sobre créditos presumidos de ICMS

Desde setembro de 2014, está pendente de análise no Supremo Tribunal Federal o Recurso Extraordinário nº 835.818, cuja matéria teve sua repercussão geral reconhecida, tratando da possibilidade dos contribuintes excluírem da base de cálculo do PIS e da COFINS os valores correspondentes aos créditos presumidos de ICMS decorrentes de incentivos fiscais concedidos pelos Estados e pelo Distrito Federal.

Muito embora o Superior Tribunal de Justiça já tenha proferido decisões favoráveis aos contribuintes no julgamento de processos envolvendo este tema (sem distinguir entre subvenções para custeio ou investimento), a chegada do assunto ao STF gerou certa apreensão quanto ao desfecho dessa discussão no Judiciário.

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ILN Firm of the Month – Michel LLP, Berlin, Germany!


June/July 2016

The ILN is proud to announce our latest firm of the month, Michel LLP – Berlin, Germany!


Located in the heart of Berlin, Michel LLP has been a genuine alternative to large and impersonal law firms since 2001. People who come to them seeking advice and help profit from their broad expertise and highly qualified legal work. At the same time, they feel that they are in good hands. They attach great importance to personal support for every single client.

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District Court Invalidates Payment of Cost-Sharing Subsidies, Setting Up Additional Legal Tests for the Affordable Care Act

In its recent decision in U.S. House of Representatives v. Burwell,[1] the U.S. District Court for the District of Columbia ruled that the Obama administration’s payment of cost-sharing subsidies for enrollees in plans offered through the Affordable Care Act’s Exchanges is unauthorized for lack of Congressional appropriation. The decision would affect future cost-sharing subsidies, though the court immediately stayed the decision pending its outcome on appeal.[2]

In its decision, the court found in favor of the members of the House of Representatives, based upon its interpretation of the applicable law. Specifically, the court found that, when Congress passed the Affordable Care Act, including Sections 1401 (premium subsidies) and 1402 (cost-sharing subsidies), it permanently appropriated funds for the former but not the latter.

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Second marriage spouses and Wills: three key bear traps to avoid

Second marriage spouses sometimes have Wills that do not leave their assets to their second spouse outright.  This is particularly the case when there are children from the first marriage and the intention is to ensure that everyone – the second wife and the children from the first marriage – receive something.  For some clients, this can be a hard balancing trick to get right but careless will drafting can make the situation a lot worse. 

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Kommuner må ikke forsikre frivilliges arbejde

Social- og Indenrigsministeriet har i en udtalelse af 29. april 2016 over 28 sider vurderet og konkluderet, at kommuner ikke kan tegne kollektive ulykkes- og ansvarsforsikringer for frivillige.

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Clark Wilson acts for PIRET in closing $149.8 million bought deal

Clark Wilson acted for Pure Industrial Real Estate Trust (PIRET) (TSX: AAR.UN) in closing its public offering of 29,670,000 trust units, on a bought deal basis, for total gross proceeds of $149,833,500. Vikram Dhir and James Speakman led the Clark Wilson team, with assistance from Ethan Minsky on US securities matters. See PIRET’s news release for more information.

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Rainmaking Recommendation from Jaimie Field: The Robots are Coming! The Robots are Coming!

Are you worried that technology is going to take over the legal profession and make lawyer obsolete? Then rainmaking coach and trainer, Jaimie Field‘s latest post is for you! And she’s speaking my language, because the focus is on relationships.

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Who Are Fashion Industry And Others Cheering For?

photo-1457972703743-4a6585c42ed8The United States Supreme Court has decided to address in next term an important question for the fashion industry—namely when apparel can be protected by copyright law.  In agreeing to hear the case of Star Athletica LLC v. Varsity Brands Inc., case number 15-866, in the Supreme Court of the United States, the Court has accepted the challenging of resolving “the single most vexing, unresolved question in all of copyright,” as the petitioner describes it.  There are, of course, many reasons why this question has been so vexing, and many in the apparel industry who have been vexed by it.

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High evidentiary threshold to rebut the presumption of resulting trust

I blogged a few years ago on the old law of presumption of advancement and new law of presumption of resulting trust established in the landmark Supreme Court of Canada Pecore decision. Click here for my previous blog.

The presumption of resulting trust applies in estate contexts when a parent gratuitously transfers his or her assets to an adult child.  The court will presume that the child is holding the property in trust for the parent’s estate, unless the child can prove that the transfer was intended to be a gift. In other words, the child has to rebut the presumption of resulting trust if the child claims that the transfer was a gift.

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Recent California Court Decision Provides Useful Guidance for Management Services Organizations (MSOs)

The California Court of Appeals, Second Appellate District (the “Court”) in Epic Medical Management, LLC v. Paquette rendered an decision that was published earlier this year that is helpful to those who engage in provision of management services to physicians or medical groups (possibly other professionals as well) including, without limitation, hospitals, health systems or private equity backed organizations.  In this case, although not directly ruling on the legality of the arrangement, the Court states that if it had so ruled, it would have determined that a comprehensive management services agreement for management of a physician’s practice, which used a percentage-based compensation structure, does not violate California’s anti-kickback statute under Section 650 of the California Business & Professions Code or related fee-splitting or corporate practice of medicine prohibitions.  This decision is most directly relevant to practice, operations and investments in California, but it may also be of use as a point of reference, for context or for its potential persuasive value in other jurisdictions, particularly where corporate practice of medicine prohibitions still remain on the stronger side of the spectrum. 

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