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 […]
Paranapanema presents Judicial Recovery Plan
By: Vitor Ferrari and Ivan Kubala On February 16, 2023, Grupo Paranapanema published its Judicial Recovery Plan in its judicial recovery records, through which it intends to recover. The main idea is to overcome its economic and financial crisis by restructuring its liabilities, which will consequently deleverage its debt […]
Adherence to the Zero Litigation Program is extended until May 31, 2023.
On March 31, 2023, Joint Ordinance No. 3/2023 was published by the Attorney General's Office of the National Treasury (PGFN) and the Federal Revenue of Brazil (RFB), in order to extend the deadline for joining the Tax Litigation Reduction Program (PRLF), also called “Zero Litigation”, which may be formalized until […]
Procedural rite of Judicial Recovery
By: Vitor Ferrari and Ivan Kubala All judicial proceedings follow a specific procedure in order to ensure predictability and increase the legal certainty of the case. Judicial Recovery is no exception, however, it is subject to a specific procedure provided for in the Judicial Recovery and Bankruptcy Law, Law 11.101/05. First, it is important to clarify who is […]
Mazzuco&Mello in the Media: The difference between moral and sexual harassment in the workplace
The Internal Accident Prevention Committees (CIPA) have gained new responsibilities and even a new name. They are now called Internal Accident Prevention and Harassment Committees. This is because, since March 20, companies required by law to have such committees must also – among other things – […]
STF removes IR on the appreciation of assets transmitted by inheritance or donation taxed by ITCMD.
The Brazilian Supreme Federal Court (STF) has recently issued decisions that prevented the levy of Income Tax on capital gains resulting from the appreciation of assets transferred by way of inheritance or donation, which had already been subject to ITCMD. The decisions were issued by the 1st Panel, in the trial of the Appeal in Extraordinary Appeal (ARE) […]
Extension of the Deadline for Information on Labor Proceedings in E-Social
By: Rafael Mello and Israel Cruz It was published on this date on the E-social website that the initial date scheduled for sending events related to information on labor lawsuits, initially scheduled for April 1, 2023, has been postponed. The new date for the start of production of these events will be announced soon. A Normative Instruction from […]
By unanimous decision, STF deems unconstitutional fine applied to non-approved compensation
In March 2023, a long-standing discussion came to an end, in which the Taxpayers emerged victorious. The STF unanimously decided, in the judgment of Extraordinary Appeal (RE) No. 796,939 and Direct Action of Unconstitutionality (ADI) No. 4905, that the application of the isolated fine applied in cases of non-approved tax compensation is […]
STJ will rule on the exclusion of tax benefits related to ICMS from the IRPJ and CSLL calculation basis
The 1st Section of the Superior Court of Justice (STJ) affected Special Appeals (REsp) No. 1,945,110 and 1,987,158 (repetitive procedure – Topic No. 1,182) for judgment on the definition of the possibility of excluding tax benefits related to ICMS – such as reduction of calculation basis, reduction of tax rate, exemption, immunity, deferral, among […]
Jurisprudential Guidance OJ 394 of the TST and the Labor Reform
By: Rafael Mello and Israel Cruz The Superior Labor Court (TST) has revised the jurisprudential guideline 394 (OJ 394) that has been in force for at least 13 years. According to the decision and revision of OJ 394 of the TST, the remuneration of the weekly rest, including overtime, must have repercussions on vacations, thirteenth salary, advance notice […]