Difal – ICMS: the trial was postponed by the STF
O julgamento conjunto das Ações Diretas de Inconstitucionalidade (ADI’s) nº 7066, 7070 e 7078 que estava na pauta da sessão de julgamento do dia 12 de abril de 2023, foi adiado mais uma vez pelo Supremo Tribunal Federal e deverá ser retomado presencialmente, em data ainda não definida. As ações questionam parte da Lei Complementar […]
MAIN DOCUMENTS OF A PUBLIC OFFER
Por: Antonio Mazzuco e Luiz Gustavo Doles Ofertas públicas de valores mobiliários são procedimentos complexos regulamentados pela Resolução CVM 160 que fazem uso de diversos documentos diferentes, porém há um fio condutor em todo tipo de emissão: há quatro documentos que são obrigatórios. A Escritura de emissão, o Contrato de colocação, a Lâmina e o […]
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 Every judicial proceeding follows a specific procedure to ensure predictability and increase legal certainty. Judicial Reorganization is no exception; however, it is subject to a specific procedure established by the Judicial Reorganization and Bankruptcy Law, Law 11.101/05. First, it is important to clarify who is […]
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 […]
ESG and its impact on companies: a brief presentation.
By: Antonio Mazzuco, Luiz Gustavo Doles and Fernanda Lazzarini The themes of the environment, social well-being and transparency in companies have been widely explored in the corporate world in recent years. These are certainly not issues to be treated as recent concerns, having been recorded since 1960 with the creation of funds aimed at […]
CPF – Document accepted for identification throughout Brazil, did you know that?
By: Vitor Ferrari and Ivan Kubala On January 11, 2023, Law 14,534/2023 was published in the Official Gazette of the Union, whose legal text, in addition to amending other legal provisions, established the registration number in the Individual Taxpayer Registry, the CPF, as “unique and sufficient for identifying the citizen in public service databases”. In addition, […]
Americanas: Hortifruti CRA holders will have to make a contribution of R$$1 MILLION – understand the case
Our partners Antonio Carlos Mazzucco and Rafael Mello contributed to the article published yesterday, 03/07/2023, on Agência TradeMap, where they commented on the decision of the new contribution approved in the meeting that took place last Friday. To see the full article, visit: https://trademap.com.br/agencia/mercados/americanas-detentores-de-cra-do-hortifruti-terao-que-fazer-aporte-de-r-1-milhao-entenda-o-caso
Abuse of power by minority shareholder.
By: Antonio Mazzuco and Luiz Gustavo Doles There is much debate about the role of minority shareholders in public limited companies. They represent a significant figure in the capital structure of many companies and must be protected given their vulnerability to majority shareholders. However, little is said about the abuses […]
Oi files for bankruptcy protection again.
By: Vitor Ferrari and Ivan Kubala It's common knowledge that Oi S/A, or simply "Oi," is facing a serious financial crisis due to its debts spiraling out of control and the difficulty in generating enough cash to pay them off. Given this situation, and in an attempt to curb enforcement proceedings, seizures, and account freezes, […]