Speed, equity and effectiveness in corporate arbitration
Corporate arbitration lasts approximately 15 months—much less than the years required in the Judiciary—because the parties, under art. 21 of Law 9.307/1996, define deadlines and evidence and do not face successive appeals. The law also allows for judgment by equity, authorized in the arbitration clause, which enables flexible solutions. The award is unappealable, except for specific nullities, and its judicial execution requires only a petition with the award; thus, arbitration offers speed, adaptation and legal certainty.
CVM publishes new Resolution that simplifies the debenture issuance process
Em 06 de março de 2025, a Comissão de Valores Mobiliários (CVM) publicou a Resolução CVM 226, que implementa ajustes regulatórios para simplificar a emissão de debêntures, incorporando mudanças do Marco Legal das Garantias (Lei 14.711/2023). Entre as principais inovações, destacam-se a eliminação da exigência de registro da escritura de emissão no registro do comércio, a definição de novos procedimentos para a divulgação de atos societários e o acompanhamento da CVM sobre o desmembramento de debêntures. Além disso, houve a uniformização de prazos e atualização das normas para agentes fiduciários e as ofertas públicas realizadas por meio de plataformas de crowdfunding. A medida visa reduzir custos e burocracias, promovendo o crescimento do crédito corporativo no Mercado de Capitais.
New Opportunity for Negotiating Union Debts – Transaction – PGDAU Notice No. 6/2024
On November 1, the National Treasury Attorney General's Office (PGFN) published Notice PGDAU No. 6/2024, which opens a new opportunity for taxpayers to regularize debts registered in the Federal Government's Active Debt. This notice allows the negotiation of debts under special conditions, facilitating payment and granting reductions of up to 100% of fines, interest and charges, reaching up to 70% of the total amount of debts, which can still be paid in up to 145 installments, depending on the situation.
Tax Reform: Analysis, Perspectives and Possible Impacts for Chinese Companies.
On June 14, Mazzucco&Mello Sociedade de Advogados, in partnership with the China Council for the Promotion of International Trade in Brazil and the Brazilian Association of Chinese Enterprises, held an event on tax reform, addressing the technical aspects of the current proposals and their economic, legal and political challenges. In order to provide […]
Companies fear undue charges from Difal 2022
Dia 5 de janeiro de 2022, entrou em vigor a Lei Complementar (LC) nº 190/2022, que regulamenta a cobrança do diferencial de alíquotas (Difal) do ICMS em operações e prestações interestaduais destinadas a consumidores finais não contribuintes do imposto. Nosso Sócio Advogado tributarista, falará sobre os impactos desta LC e tirar todas as dúvidas a […]
Live: Extraordinary Tax Transaction in the context of the Covid-19 pandemic
Our tax partner Mariana Martins will participate tomorrow (05/14) in the first of a series of virtual debates to be promoted by the Brazilian Institute of Tax Arbitration (IBAT), regarding extraordinary tax transactions in the context of the Covid-19 pandemic. The chat will also feature the presence of André Luiz Fonseca Fernandes and will be […]
Government exceptionally extends the suspension period for payment of taxes for exporters under the drawback regime
By Mariana Martins and Marcelo Blecher – 05/05/2020 The Provisional Measure 960/2020 was published in the Official Gazette of the Union (“DOU”) last Monday, 04/05/2020, through which the Federal Government determined the extension of the deadlines for suspending the payment of taxes provided for in the special drawback regime for exporting companies. The drawback regime […]
Social Security Deduction in cases of absence due to Covid-19
By Letícia Cordeiro – 04/21/2020 On April 2, 2020, Law 13,982 was published, establishing exceptional social protection measures to deal with the pandemic caused by the coronavirus (Covid-19). As an innovation, the aforementioned Law in its article 5 allows the deduction of social security contributions for the first 15 (fifteen) days of absence […]
The “MP of the Legal Taxpayer” was converted into Law, regulating transactions in tax matters and extinguishing the quality vote within the scope of CARF, and the PGFN Ordinances 9,917/2020 and 9,924/2020 were published, regulating the transaction of debts registered in the Active Debt of the Union and the extraordinary transaction.
By Mariana Martins and Marcelo Blecher – 04/20/2020 Amid the economic crisis resulting from the effects of the COVID-19 pandemic, Law 13,988/2020 was sanctioned and published in the Official Gazette of the Union (“DOU”) last Tuesday, 04/14/2020, resulting from the conversion into Law of Provisional Measure (“MP”) 899/2019. Named by the Federal Government as “MP of the Taxpayer […]
Government extends deadline for payment of federal taxes assessed under Simples Nacional by 6 months
And in continuation of the measures adopted by the Tax Authorities to minimize the impact on companies of the crisis caused by the COVID-19 (coronavirus) pandemic, the Simples Nacional Management Committee issued Resolution No. 152, of March 18, 2020, postponing the deadline for payment of federal taxes assessed under Simples Nacional to 6 months, benefiting […]