The role of judicial administrators in the RJ process
By Vitor Antony Ferrari, Ivan Kubala and Nicoly Crepaldi Minchuerri* Bankruptcy and recovery proceedings are very large and complex processes, so much so that it is impossible for judges to conduct them without specialized help, even more so when they are responsible for judging hundreds of different cases. In order to guarantee speed and legal certainty to these […]
STJ – Summary of the judgments on tax theses from 10/25
Como amplamente noticiado, estava agendado para o último dia 25 de outubro o julgamento de importantes teses tributárias pela Primeira Seção do Superior Tribunal de Justiça (STJ), órgão responsável por unificar os precedentes de temas fiscais naquele Tribunal. Dentre os principais julgamentos que estavam na Pauta do STJ destacamos as seguintes deliberações: – Tema nº […]
New deadline for negotiating tax credits for active debt
No dia 2 de outubro, a Procuradoria Geral da Fazenda Nacional (PGFN) publicou o Edital PGDAU n° 4/2023, que prorroga a possibilidade de Contribuintes aderirem a Transações Tributárias Federais, instituto criado para facilitar a negociação de débitos inscritos em dívida ativa junto à União. São algumas modalidades passíveis de adesão, estas se dividindo entre as […]
What are the implications of judicial recovery for creditors?
By Vitor Antony Ferrari, Ivan Kubala and Nicoly Crepaldi Minchuerri* In order to remain operational, generating jobs, boosting the economy and fulfilling their social function, many companies in financial difficulties opt for Judicial Recovery. This is an extreme measure, the company’s last attempt to avoid bankruptcy and, consequently, the closure of […]
STJ to rule on important tax issues this week
Está agendado para o próximo dia 25/10/2023 (quarta-feira), o julgamento de importantes teses tributárias pela Primeira Seção do Superior Tribunal de Justiça (“STJ”), órgão responsável por unificar os precedentes dentre as duas Turmas julgadoras de temas fiscais naquele Tribunal. Damos ênfase aos seguintes julgamentos: O Tema nº 986 dos Recursos Repetitivos refere-se à tese da […]
CVM Circular Letter on Receivables Tokens
By Moema Giovanella The result of extensive debate by the Securitization Superintendence – SSE of the Securities and Exchange Commission – CVM with the market after the first publication on the subject, Circular Letter CVM/SSE 4/2023 (OC 4/23), together with Circular Letter CVM/SSE 6/2023 (OC 6/23), published on 07/05/2023, aims to publicize […]
Changes to the new Code of Best Corporate Governance Practices
By Fernanda Lazzarini* The 6th edition of the Brazilian Institute of Corporate Governance (IBGC) Code of Best Corporate Governance Practices aims to contribute to the sustainable development and transparency of organizations by encouraging the conscious and effective use of corporate governance instruments. The document includes five principles: […]
Limits on compensation for moral damages are parameters, not ceilings
By Rafael Mello and Israel Cruz The Brazilian Supreme Court (STF), in which the majority of ministers determined that labor compensation for moral damages may exceed the limit established in the Consolidation of Labor Laws (CLT). The prevailing interpretation was that the amounts determined by the legislation serve as a guide, and not […]
Launch of PAC Selections
By Moema Giovanella* On August 11, the federal government presented and published in the Official Gazette of the Union the third Growth Acceleration Program – PAC, established by Decree 11.632/23, aiming at economic growth in Brazil through the incentive of private investments and increased public investments in the infrastructure sector. The investments […]
'Resolve Já' program is approved by Alesp
Na última quarta-feira (27/09), a Assembleia Legislativa do Estado de São Paulo (Alesp) aprovou o Projeto de Lei (PL) n° 1.246/2023, regramento que visa à instituição do programa denominado como “Resolve Já”, iniciativa da SEFAZ-SP com objetivo de trazer melhores condições para a negociação de débitos de ICMS entre o Fisco bandeirante e Contribuinte do […]
