List of Countries at Risk to the Financial System
By: André Jerusalmy The CVM (Brazilian Securities and Exchange Commission) released at the beginning of November the CVM Report 04/21: GAFI/FATF Communication, which provides for the Financial Action Task Force against Money Laundering and the Financing of Terrorism (informal international grouping), in which the autarchy deals with the countries and jurisdictions that must be monitored in a […]
CVM presents results of actions developed in partnership with B3
By: André Jerusalmy The Brazilian Securities and Exchange Commission (“CVM”) and B3 began, in 2021, cooperation agreement activities for the supervision of public offerings of securities distributed with restricted efforts, which occur according to the rules of CVM Instruction 476. This agreement, which was signed in December 2020 and has a duration of […]
STF defines the limits of res judicata in tax matters
O Supremo Tribunal Federal (STF) pautou para julgar amanhã (15/12) os limites da coisa julgada em matéria tributária. O tema é um dos mais relevantes na seara tributária e, a depender da decisão que será formada pela Corte, poderá trazer impactos muito relevantes – e até bilionários – aos contribuintes. Nos termos do processo paradigma, […]
Guidance on the application of the LGPD by data processing agents in the electoral context
By: Leonardo Neri Formatted in 2021, the Guidance Guide on electoral issues was made available at the beginning of 2022 not only by coincidence, since it is an election year in the country and with the increase in access to information through virtual means, it is necessary for citizens to have transparency and […]
Sefaz-SP publishes rules for transferring accumulated ICMS credits
A Secretaria da Fazenda e Planejamento do Estado de São Paulo (Sefaz-SP) publicou, nesta semana, a Portaria CAT nº 03/2022, que disciplina sobre a primeira rodada de autorização para transferência de crédito acumulado do Programa de Ampliação de Liquidez de Créditos a Contribuintes com Histórico de Aquisições de Bens Destinados ao Ativo Imobilizado (ProAtivo). O […]
Federal Revenue Service simplifies rules for tax installments
Foi publicada, nesta segunda-feira (31/01), a Instrução Normativa nº 2.063/2022, que disciplina sobre o parcelamento ordinário e simplificado, inclusive para empresas em recuperação judicial. A norma visa especialmente a simplificação tributária e traz algumas novidades para os contribuintes que desejam regularizar sua situação fiscal perante a Receita Federal do Brasil (RFB). Dentre as alterações mais […]
Provisional Compliance with the Judicial Recovery Plan. Is it possible?
By: Vitor Antony Ferrari, Ivan Kubala Despite being an important tool for overcoming a temporary economic and financial crisis, judicial recovery is only achieved with a lot of effort and dedication by the companies that use this instrument, which go through a long path of negotiations, planning, projections, in short, full of obstacles to achieve such a […]
Self-bankruptcy
By: Vitor Antony Ferrari, Ivan Kubala If there is no possibility of maintaining a business activity, bankruptcy ends up being the judicial procedure for the immediate liquidation of the debtor, with the objective of reallocating any assets of the bankrupt company to other production chains. With the amendment of Law No. 11,101/05, the Brazilian bankruptcy procedure was abruptly modified, […]
Public Hearing on Insider Trading in Real Estate Funds
By: André Jerusalmy On December 14, 2021, CVM put on the agenda the proposal to change CVM Instruction 472, which deals with Real Estate Investment Funds (“FIIs”) to include an express prohibition on the use of privileged information in the trading of shares of such Funds. The basis is based on […]
Substantial Consolidation in light of changes to the Bankruptcy and Judicial Reorganization Law
By: Vitor Antony Ferrari and Ivan Kubala Substantial Consolidation is the union of rights and obligations of all the Companies Under Reorganization that make up a recognized Economic Group of Companies, which are now treated as a single entity, without, however, implying the definitive union of the legal personalities of the Companies, producing effects only in relation to […]