STF defines the limits of res judicata in tax matters
The Supreme Federal Court (STF) has scheduled a ruling tomorrow (December 15) on the limits of res judicata in tax matters. This is one of the most relevant topics in the tax field, and depending on the Court's decision, it could have significant—and even billion-dollar—impacts on taxpayers. Under the terms of the paradigm process, […]
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
The São Paulo State Department of Finance and Planning (Sefaz-SP) published this week Ordinance CAT No. 03/2022, which regulates the first round of authorization for the transfer of accumulated credit from the Program to Expand Credit Liquidity to Taxpayers with a History of Acquisitions of Goods Intended for Fixed Assets (ProAtivo). The […]
Federal Revenue Service simplifies rules for tax installments
Normative Instruction No. 2,063/2022 was published this Monday (January 31st), regulating ordinary and simplified installment payments, including for companies undergoing judicial recovery. The rule aims specifically at tax simplification and brings some new features for taxpayers who wish to regularize their tax situation with the Brazilian Federal Revenue Service (RFB). Among the most notable changes […]
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 […]
Amazon coupons case
By Vitor Ferrari and Ivan Kubala In the early hours of Wednesday, January 25, 2021, Amazon Brazil launched a series of discount coupons for various products on its online delivery website. However, a flaw in the system for generating and applying these coupons allowed customers to accumulate discounts by entering more than one […]
Shared custody of PETs
By: Vitor Antony Ferrari, Ivan Kubala A law is much more than a legal device created to regulate a certain conduct. It is a cultural trait of a society, since the legal asset protected and the reason for the norm having been created says a lot about the universe in which the legislator is inserted. The changes […]