Liquidation of assets in the “New” Bankruptcy – priority criteria and transparency
The reform of the Bankruptcy Law, promoted by Law 14.112/2020, introduced clearer and more transparent criteria for the liquidation of assets in bankruptcy.
The consolidation of objective payment priority stands out, with the inclusion of DIP financing as super-privileged credit, and the mandatory public and digital procedures for sales.
The new discipline aims to balance speed, legal certainty and justice in the distribution of values to creditors, requiring technical and strategic action from legal professionals.
Collective moral damages for non-compliance with the Quota Law for people with disabilities (PwD)
Changes in the Superior Labor Court: legal analysis and consequences
Failure to comply with this legislation may result in convictions for collective moral damages, according to the Superior Labor Court (TST), when the violation affects a group of workers, not just one individual. The employer is liable for these damages, which are compensated with compensation that varies according to the severity of the violation, the number of people affected, and the company's economic capacity.
The Superior Labor Court (TST) has taken a firm stance on compensation for collective moral damages, seeking to hold accountable employers who adopt discriminatory or negligent practices that undermine the human dignity of workers. Compensation, in this context, has an educational purpose, aiming not only to compensate those affected but also to prevent the repetition of harmful conduct.
Notes brought to the judicial recovery regime in the latest reform of the Recovery Law
The modernization of the Judicial Recovery Law brought agility, legal certainty and new tools to preserve companies in crisis.
M&A in the energy sector
M&A transactions in the energy sector in Brazil, even in a more restrictive macroeconomic context. Although transaction volume has declined due to the rising cost of capital and investor caution, the energy sector remains attractive, driven by the expansion of the renewable energy matrix and the growth in energy consumption.
Between January and April 2025, Brazil registered 537 investment transactions, totaling more than US$1.4 billion. The article addresses the growing complexity of contractual structures, which now seek to mitigate risks, adjust prices, and align technical deliverables with economic returns.
Finally, due diligence has evolved to include a more in-depth analysis of the regulatory history and contracts of assets, reflecting the growing sophistication of negotiations in the sector.
Update regarding the appeal deposit limits provided for in article 899 of the CLT will be valid from August 1, 2025
SEGJUD.GP Act No. 391, of July 10, 2025, released the new values referring to the appeal deposit limits, which will be applied from August 1, 2025.
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 […]
Tax integration and business registration: impacts of the new CNPJ tax classification requirement
Starting July 27, business owners will be required to choose their tax regime when registering for a CNPJ (National Register of Legal Entities), according to Technical Note No. 181/2025 published by COCAD. The measure promises to simplify processes and unify registrations, but it requires careful attention and strategic planning from the very beginning. Understand the impacts of the new rule and how to ensure legal certainty and tax efficiency when establishing your business.
Ministry of Labor postpones the validity of the rule requiring collective bargaining for work on holidays in commerce
The Ministry of Labor extended the requirement for prior collective bargaining for retail companies to operate on national holidays until March 1, 2026. The change, which particularly impacts the retail and wholesale sectors, gives companies more time to adapt to the new legal requirements.
The role of the lawyer and financial consultant in corporate restructuring
The integrated approach of lawyers and financial consultants in corporate restructuring is a key focus, highlighting the technical and strategic importance of both professionals. The combination of legality and economic viability is essential to the success of the process.