State of insolvency prevents new debt installment payments
Saraiva’s bankruptcy petition, filed by our office on behalf of the company Websoul, was featured on the Metrópoles portal. The request, filed last Thursday, will still be analyzed by the São Paulo Court. Websoul is demanding a debt of R$1,400,000 and, for this reason, we are also requesting the freezing of funds in bank accounts […]
The evolution of CIPA+A for harassment prevention
By: Rafael Mello and Leticia Cordeiro After May 1st, we highlight what appears to be an effective evolution in our legal system and aims to implement mechanisms to prevent harassment of women in the workplace. It is not yet known whether the initiative will bring about an effective improvement in this problem that is […]
Mazzucco&Mello in the Media: Creditor files for Saraiva bankruptcy
In defense of one of Saraiva's extra-bankruptcy creditors, our office filed a bankruptcy petition for Saraiva. Partner Rafael Mello spoke about the case for Valor Econômico. The link is available to subscribers: https://valor.globo.com/legislacao/valor-juridico/coluna/credor-pede-falencia-da-saraiva.ghtml
Topic 1.182: STJ must analyze the (non) incidence of IRPJ and CSLL on ICMS tax benefits.
The STJ is expected to begin, next Wednesday (04/26), the trial of Theme nº 1.182, aiming to “define whether it is possible to exclude tax benefits related to ICMS, – such as reduction of calculation basis, reduction of tax rate, exemption, immunity, deferral, among others – from the calculation basis of IRPJ and CSLL.” It is not too much […]
Differences between notary offices and notary offices
By: Vitor Ferrari and Ivan Kubala For many, the terms “notary’s office” and “notary’s office” are synonymous and refer to places where documents are issued, signed and modified. However, this is not true. These institutions have different purposes, responsibilities and attributions, which complement each other. Notary’s offices are public institutions, managed by private employees who have passed public exams, whose responsibility is […]
PRACTICAL GUIDE TO SECURITIES
By: Antonio Mazzuco and Luiz Gustavo Doles There are several types of securities that can be offered in the Brazilian market, each with its own particularities and advantages according to national legislation. Despite this great variety, section IX of article 2 of law 6385 provides us with a general rule for a […]
Increase in the number of judicial recoveries
By: Vitor Ferrari and Ivan Kubala According to data from Serasa Experian, the number of requests for judicial recovery grew in the last months of 2022, affecting both large and small companies. Observing the current political and economic scenario in the country, it is likely to remain high. Recently, the topic became popular due to the […]
Difal – ICMS: the trial was postponed by the STF
The joint trial of Direct Actions of Unconstitutionality (ADI's) No. 7066, 7070 and 7078, which was on the agenda for the trial session on April 12, 2023, was postponed once again by the Supreme Federal Court and should be resumed in person, on a date yet to be defined. The actions question part of the Complementary Law […]
Difal: trial will be resumed by the STF.
On Wednesday, April 12, the Federal Supreme Court (STF) is expected to resume the trial of ADIs No. 7066, 7070 and 7078, which will take place in person. The actions discuss the start of the collection of the ICMS tax rate differential (DIFAL), which is charged on transactions involving goods destined for non-taxpayer end consumers of […]
MAIN DOCUMENTS OF A PUBLIC OFFER
By: Antonio Mazzuco and Luiz Gustavo Doles Public offerings of securities are complex procedures regulated by CVM Resolution 160 that make use of several different documents, but there is a common thread in all types of issuance: there are four mandatory documents. The Deed of Issuance, the Placement Agreement, the Sheet and the […]