CARF recognizes tax exemption for football clubs
Por Gustavo Paulucci Teixeira Em recente posicionamento, a 3ª Câmara da 1ª Turma Ordinária do Conselho Administrativo de Recursos Fiscais (“CARF”), reconheceu ao São Paulo Futebol Clube isenção de IRPJ, CSLL, PIS e COFINS por entender preenchidos os requisitos para configuração de uma sociedade sem fins lucrativos. Nos termos do acórdão em comento, as atividades […]
Facebook’s Launch of the Global Libra Currency and Key Legal Challenges
Por Leonardo Neri Candido de Azevedo Recentemente, o Facebook anunciou o lançamento de uma moeda global baseada na tecnologia Blockchain, chamada Libra, e de uma nova subsidiária, a Calibra, que seria responsável por lançar uma carteira digital para a referida criptomoeda, a qual estaria disponível em aplicativos, como WhastApp, e também em um próprio da […]
Arbitration and Related Contracts: STJ decides to extend the effects of arbitration clauses to related contracts
Por Fábio Marques Em rápida definição, contratos coligados são contratos que se relacionam por algum de seus elementos, e criam uma relação entre os contratos de acessoriedade, permitindo uma interpretação extensiva entre as suas cláusulas, ou mesmo a extensão de responsabilidade entre as partes contratantes, como esclarece Ruy Rosado Aguiar Jr. “é possível que os […]
Discussion about the possibility of issuing a certificate of tax compliance to a branch when there are debts from the parent company or another branch is suspended in the STJ
Por Camila Friaça O Relator Ministro Sérgio Kukina acompanhado pelo Ministro Napoleão Nunes Maia Filho entendeu pela possibilidade da expedição de certidão de regularidade fiscal para filial caso as dívidas da matriz ou de outra filial sejam o motivo impeditivo. O voto foi proferido no julgamento do AResp n.º 1.286.122, ao argumento de que a […]
Bill No. 3,515/2015 – Prevention of Over-indebtedness and its Impact on the CDC
By Barbara Oliveira After the period of incentives for granting credit, the consequences of the lack of education for using the credit granted remained. The result of this creation of facilitations is the increase in the number of people who have committed their income in an exorbitant way, which has caused a major economic impact on the country. Given the […]
Legal system regulating appropriate methods of conflict resolution: some news about mediation.
By Fábio Marques It is possible to say that there is a regulatory legal system for appropriate methods of conflict resolution, alternative to judicial methods, composed of the Civil Procedure Code, Law 13.105/15, the Mediation Law (Law 13.140/15) and the Resolution of the National Council of Justice Res CNJ 125/2010. Resolution CNJ 125/2010 was prepared […]
Normative Instruction authorizes the authenticity of copies in business registration by lawyers
By Luis Felipe Fornetti Eiras The Normative Instruction 60/2019, published on Tuesday, April 30, 2019, in the Official Gazette of the Union, by the National Department of Business Registration and Integration (DREI), which allows lawyers to authenticate copies of documents to be registered with commercial boards. According to the Normative Instruction, lawyers […]
Compensation for Loss of Consumer Useful Time (Productive Deviation Theory)
By Bárbara Oliveira The debate on whether compensation for moral damages caused by mere annoyances in everyday life is not admissible has certainly been exhausted. However, debates still arise regarding the distinction between the mishaps of everyday life and the real characterization of the damage. In the consumerist sphere, the tendency is to attribute to the […]
Arbitration clause provided for in the Articles of Association of a publicly-held company: prevention for conflict resolution. The Petrobrás case.
By Fabio Marques Law No. 13,129/15 introduced into the text of the arbitration law – Law No. 9,307/96 and into the text of the Corporations Law – Law No. 6,404/76 – a specific provision to regulate the arbitration agreement in the Articles of Association of the publicly-held company, which became mandatory for all investing shareholders […]
National Conciliation Week – Registration until May 1, 2019
By Israel Cruz With the promotion of the National Council of Justice (CNJ), the Labor Courts will hold the 5th National Labor Conciliation Week between May 27, 2019 and May 31, 2019. The registration of cases for conciliation may be done directly by the Labor Court or by the parties involved. Cases that are being processed in the Regional Court of […]