Difal: TJSP decides that it can only be required in 2023

The 6th Public Law Chamber of the Court of Justice of the State of São Paulo decided that the ICMS tax rate differential (Difal), established by Complementary Law No. 190/2022, may only be required from 2023 onwards, in accordance with the principle of annual prior notice, provided for in article 150, paragraph III, item 'b' of the Constitution […]

Closing of the Judicial Recovery of Bronzearte and Arla

Today, the Court of the 1st Judicial District of Embu das Artes/SP, concluded the Judicial Recovery of the Companies BRONZEARTE INDUSTRIA E COMERCIO LTDA and ARLA ADMINISTRAÇÃO DE PARTICIPAÇÕES LTDA, which had their Recovery Plan approved in December 2017, sponsored by the Mazzucco & Mello Office, with the performance of […]

The Collapse of Terra (Luna) and the Regulators' Investigations

By: André Jerusalmy One of the most disastrous events in the history of the crypto market was the recent collapse of the Terra (Luna) project, which resulted in the loss of approximately US$1.4 billion that had been deposited in the project. Due to the large proportion of losses, the US Securities and Exchange Commission […]

Importance of DPO in the phases of an M&A

By: Leonardo Neri The role of the Data Protection Officer (DPO) in a mergers and acquisitions (M&A) transaction is important in three essential phases of the corporate transaction: Negotiation; Due Diligence; Maintenance and future risks. In these phases, the DPO’s crucial points of attention are developed through the analysis of […]

Executive system transforms ANPD into an autarchy

By: Leonardo Neri On June 13, provisional measure No. 1,124 came into effect, amending Law No. 13,709 of August 14, 2018 (LGPD), transforming the National Data Protection Authority (ANPD) into a special agency. It is worth clarifying that the Provisional Measure (MP) is an exclusive act with force […]

Legal and Practical Aspects of Preliminary Injunctions

By: Vitor Antony Ferrari and Ivan Kubala Provided for in Law 11.101 (Business Recovery and Bankruptcy Law) and amended by Law 14.112/20, this measure consists of suspending executions so that the debtor can negotiate with its creditors, avoiding the filing of Judicial Recovery. In this procedure, it is necessary to present documents, and […]