Family Protocol: what it is and what its purpose is
Family businesses make up the vast majority of companies in the country. However, they are subject to a series of family issues that can lead to their extinction. In order to mitigate such problems, it is necessary to draw up a family protocol: a document whose function, in addition to
to keep the legacy and history of the business family alive, determines, through contractual clauses, how the administration, succession and responsibility of family members towards the company will be.
STF will decide whether there is a limit to the application of tax fines for non-compliance with accessory obligations.
No dia 14 de junho de 2023, o Ministro Dias Toffoli do Supremo Tribunal Federal (“STF”) devolveu para julgamento os autos do Tema de Repercussão Geral n° 487 (RE nº 640452), em que se trata da definição do limite para a aplicação de multas tributárias, em casos de erros ou descumprimentos de obrigações acessórias decorrentes […]
São Paulo Court Denies Employment Relationship Between 99 and Drivers.
By: Rafael Mello and Israel Cruz In a significant decision for the ride-hailing sector, the 72nd Labor Court of São Paulo, when judging a Public Civil Action filed by the Labor Prosecutor's Office (MPT) against 99, decided that there is no employment relationship between the ride-hailing company and […]
Do you know how to dress in the workplace?
Rafael Mello, sócio de Mazzucco & Mello Advogados, explica que as empresas têm o direito de estabelecer políticas de vestimenta que estejam de acordo com a cultura da organização. “Se o funcionário não obedecer, pode receber uma advertência e, se repetir, ser demitido”, afirma em entrevista para a Folha de S.Paulo. A reportagem ainda destaca […]
Superior Court of Justice precedent on conviction in data leak.
By: Leonardo Neri A recent decision issued by the Superior Court of Justice (“STJ”), through the Rapporteur Minister Francisco Falcão, and the other members of the Second Panel of the STJ, during the trial of the Appeal in Special Appeal No. 2,130,619-SP (2022/0152262-2), brought a lot of movement to the legal world, and a great victory to administrative cases, given the use of […]
Light: from precautionary request to Judicial Recovery.
Por: Vitor Ferrari, Ivan Kubala e Nicoly Crepaldi Após uma série de balanços financeiros deficitários e sofrendo com o furto de energia elétrica, a Light S.A., holding administradora do Grupo Light, e suas concessionárias requereram, com base na lei 13.140/2015, Lei de Mediações, perante a Justiça do Rio Janeiro, a concessão de Tutela Cautelar em […]
Tax Reform: Working Group on the National Tax System releases report on PEC 45
Na tarde de ontem (06/06/2023), foi divulgado relatório do Grupo de Trabalho sobre o Sistema Tributário Nacional da Câmara dos Deputados (“Grupo”). Liderado pelo Deputado Federal Aguinaldo Ribeiro, o Grupo realizou ao longo dos últimos meses uma série de audiências públicas, análises técnicas e reuniões com autoridades fazendárias e entidades representativas de diversos setores. Como […]
Non-attachability of property transferred in trust
By: Vitor Ferrari and Ivan Kubala. After a unanimous decision, the 3rd Panel of the Superior Court of Justice ruled that a property given as a fiduciary guarantee cannot be seized, the seizure of which was requested in an action to enforce condominium expenses that were the responsibility of the fiduciary debtor. In other words, according to the Court’s understanding, the property given as a fiduciary guarantee […]
Rio de Janeiro court accepts Petrópolis Group's request for judicial recovery
Por: Vitor Ferrari e Ivan Kubala Em 27 de março de 2023, o Grupo Petrópolis, cervejaria produtora de marcas como Itaipava e Petra, requereu judicialmente a concessão de recuperação judicial, com imediato deferimento de pedido de tutela cautelar incidental a fim de evitar a dilapidação de seu fluxo caixa em razão devido ao grande passivo […]
EDITION OF CVM RESOLUTIONS 182 AND 183 BRING NEW RULES ON THE ISSUANCE AND OFFER OF BDRS - Changes expand the possibilities for foreign issuers to have access to BDR certificates
By: Moema Giovanella On May 11, 2023, the Brazilian Securities and Exchange Commission (CVM) issued (i) CVM Resolution 182, which amends the rules for issuing Brazilian Depositary Receipts (BDR); and (ii) CVM Resolution 183, which amended CVM resolutions 80 and 160. These rules deal with the registration of issuers of securities […]
