Difference between property regimes in marriage

By: Vitor Ferrari, Ivan Kubala. Marriage, in addition to uniting the lives of two people, also unites their assets. However, adopting the correct property sharing regime is essential for spouses to protect themselves in the event of a divorce. This text addresses the differences between the existing regimes. Both marriage and […]

Guarantor Partner and Exemption from Guarantee in Lease Agreement

By: Vitor Antony Ferrari, Ivan Kubala The guarantor partner who has withdrawn from the guaranteed business partnership must be careful when releasing the guarantee provided in a lease agreement. It is very common that in a lease agreement signed by business partnerships, one of the partners offers a surety as a guarantee, so that they are responsible for any debts of the […]

Another renowned bank confirms data leak of thousands of customers

By: Leonardo Neri Recently, Bradesco financial group customers received unpleasant news from the company: approximately 53,000 consumers were exposed by a leak of their personal data. The financial institution has already notified the affected parties and is cooperating vigorously with the authorities. In the statement released on the day of the […]

STF recognizes general repercussions on the incidence of ITCMD on PGBL and VGBL funds

On May 13th, the Supreme Federal Court unanimously decided to recognize the existence of general repercussions of Theme No. 1,214, represented by Extraordinary Appeal No. 1,363,013/RJ, which deals with the incidence of the Tax on Transmission Causa Mortis and Donation (ITCMD) on the Free Benefit Generating Life Plans (VGBL) and the Generating Plan […]

STF modulates the effects of the exclusion of IRPJ and CSLL on Selic

Modulação não se aplicará a ações ajuizadas até a data de início do julgamento, 17/09/2021. No último dia 29 de abril, o Supremo Tribunal Federal (STF), decidiu, por unanimidade de votos, modular os efeitos da decisão proferida no Recurso Extraordinário 1.063.187/SC (Tema 962). O julgamento afastou a incidência do Imposto de Renda de Pessoa Jurídica […]

STF concludes discussion on (Im)seizability of guarantor’s property in lease – Topic 1,127

By: Vitor Antony Ferrari, Ivan Kubala As we have already announced, Extraordinary Appeal 1307334 is currently being processed at the Federal Supreme Court (STF), discussing the constitutionality of the (non)seizability of the residential property of the guarantor of a lease agreement. At the time, the judgment already had eight votes, all of which were cast on August 12, after […]

Federal Revenue regulates REFIS for small businesses

On April 29, Federal Revenue Normative Instruction No. 2,078 was published, regulating the Debt Payment Rescheduling Program within the scope of the Simples Nacional (Relp) established by Complementary Law No. 193/2022. The program, known as “Refis” for small businesses, aims to provide better conditions for microentrepreneurs […]

Forms of Usucaption

By: Vitor Antony Ferrari, Ivan Kubala Usucapion is the original form of obtaining property, since there is no legal link between the former owner and the new one. It involves obtaining property, usually real estate, as a result of the time in which it was occupied in a quiet and peaceful manner, and there may be a just title, such as a […]