ACREDITA EXPORTAÇÃO: new incentive for exporting SMEs
Published on July 29, 2025, Complementary Law No. 216/2025 creates the Acredita Exportação Program to encourage exports by micro and small businesses under the Simples Nacional tax regime. The law ensures greater competitiveness for companies under the Simples Nacional tax regime, granting tax credits and easier access to customs regimes.
Legislative Decree No. 176/25 suspends the increase in the IOF (Tax on Financial Transactions)
Legislative Decree No. 176/25 was published today, fully suspending the effects of the Presidential Decrees that increased the IOF tax rates on foreign exchange, credit, and card transactions abroad. The measure returns the rates to their previous levels, as provided for in Decree No. 6,306/07, and represents a significant move by Congress […]
New rates according to Technologies
Decree 12,549/25, published on July 11, regulates the IPI within the scope of the Mover Program and establishes new criteria for vehicle taxation, with a focus on sustainability, safety and energy efficiency.
Selection of arbitrators, choice of chamber and drafting of the arbitration clause
Effective arbitration requires (i) a precise arbitration clause, (ii) careful selection of the chamber and (iii) appointment of qualified arbitrators. According to art. 13 of Law 9.307/1996, the parties may appoint any independent arbitrator, and it is recommended that the contract impose a minimum level of technical experience. The arbitration chamber defines rules and costs: CAM B3 is focused on corporate governance, CAMARB serves sectors such as infrastructure and CCBC is a reference in international disputes under the New York Convention. The clause must comply with arts. 4.5 of the law, specifying the chamber (and substitute), number and method of appointment of arbitrators, headquarters, language, applicable law, deadlines, confidentiality, emergency arbitrator and matters covered; generic clauses have already been annulled (TJAM). Good examples show that advance technical requirements speed up the award, while omissions generate delays and disputes over jurisdiction. Thus, the combination of a complete clause, an appropriate chamber and specialized arbitrators guarantees validity, efficiency and rapid execution of the arbitration award.
TST recognizes the validity of a collective agreement that waives timekeeping for employees with higher education
The TST recognized as valid a collective agreement clause that exempts employees with degrees from recording their time, based on the understanding of the STF (Theme 1046), which allows the flexibility of labor rights through collective bargaining — as long as it does not involve absolutely unavailable rights.
New Changes to Income Tax, IOF and Compensations
The federal government introduced important changes to the tax regime for investments, financial transactions, and tax compensation through Provisional Measure No. 1,303/2025 and Decree No. 12,499/2025, published in an extra edition of the Official Gazette of the Union on June 11. The new rules directly affect individuals and legal entities, especially in areas such as […]
Liquidation of assets in bankruptcy: priority and transparency criteria in light of Law 14,112/20
The changes introduced by Law 14,112/20 have modernized the bankruptcy process, especially in the liquidation of assets. The expansion of sales methods, with preference for electronic means, makes the procedure more agile and efficient.
The possibility of rapid closure in cases of non-existence of assets also contributes to greater dynamism.
This seeks greater speed and better use of the assets of the bankrupt estate.
Confidentiality, procedural flexibility and effectiveness of the arbitration award
Corporate arbitration guarantees confidentiality (art. 189 IV CPC and art. 22C Law 9,307/1996), procedural flexibility (art. 21) and an irrevocable award, except for nullities under art. 32. The STJ determines that any challenge must be concentrated in a single process (REsp 2,105,872/RJ – 2024).
The treatment of tax debts for companies in judicial recovery
Compliance with legal provisions and regularization of tax liabilities are essential for granting judicial recovery, ensuring the continuity of companies.
Maintenance of the administrator of the company under judicial recovery
Through judicial recovery, companies in economic crisis can restructure their debts and remain in business. For the restructuring to be successful, it is essential to keep their administrators in place. However, the Bankruptcy and Reorganization Law provides for hypotheses for their removal: fraud, failure to comply with the plan, and reckless management. Removal impacts creditors and can even lead to the company's bankruptcy. Therefore, having specialized legal advice is essential to ensure an effective and safe recovery.