Technological evolution has brought significant changes in all aspects of society, and the Law has not been left out of this reality. In the field of Corporate Law, an innovation that deserves to be highlighted is the use of digital corporate books: a new way of recording, storing and managing corporate information and corporate acts, such as the minutes of ordinary and extraordinary general meetings.
That is, the corporate books kept in physical format, which brought with them a series of challenges, such as misplacement, erasures, consultation difficulties, the need for adequate physical space for storage, among other aspects, gave way to a modern and efficient alternative such as digital corporate books, which aim to:
corporate cost reduction and sustainability, eliminating the need for printing, binding and physical storage;
quick and remote access to books, facilitating consultation by partners, administrators and Boards of Trade; the
integrity and authenticity of documentsthe implementation of appropriate security measures to ensure the legal validity of the records, such as digital certificates and electronic signatures; and
organization, centralization of information and ease of consultationIt is possible to organize information in a structured way in a single place, making it easier to search for specific acts or documents.
The use of digital corporate books finds legal support in the Business Environment Act(Law No. 14.195/2021), which authorized the digitization and use of electronic systems for the custody, registration and control of corporate and accounting books of companies in Brazil; in the Normative Instructions no. 82/2021 and no. 79/2022 of the National Department of Business Registration and Integration (DREI), which have made mandatory the corporate books in digital format, as well as in the Company Law (Lei n.º 6.404/76) e na Cooperative Societies Act (Law No. 5.764/71), which provide which books are mandatory for this type of company.
According to article 100 of Law no. 6. 404/76, the company must have, in addition to the mandatory books for any trader, the following Corporate Books, now digital: (I) Books of Registration of Registered Shares; (II) Books of Transfer of Registered Shares; (III) Book of Registration of Registered Beneficial Shares and Transfer of Registered Beneficial Shares, if applicable; (IV) Books of Minutes of General Meetings; (V) Books of Attendance of Shareholders; (VI) Books of Minutes of Meetings of the Board of Directors and Minutes of Meetings of the Executive Board; and (VII) Book of Minutes and Opinions of the Fiscal Council.
Finally, it should be noted that the process of implementing digital corporate books includes some steps, such as the creation of the corporate documentwhether minutes of meetings or terms of transfer of shares, for example; the sending for electronic signature of the legal representatives; the use of a software for unification of the file in PDF/A format and in the maximum size allowed; the authentication of the book at the Board of Trade upon prior payment of the collection slip; and the storage of the registered bookconsidering that the Trade Boards do not store them after registration.
The commission of jurists appointed by Minister Luis Felipe Salomão drafted the bill to update and adapt the Civil Code, which is currently awaiting review by the Federal Senate. The main objective of the draft bill is to simplify the measures stipulated by the current law and align the Code with doctrinal and jurisprudential interpretations that have been […]
The decision handed down by the Federal Supreme Court (STF) in the judgment of General Repercussion Topic 725 and the Argument for Non-Compliance with Fundamental Precept (ADPF) 324, marks a crucial point in the definition of labor relations and their legal limits in Brazil. In a scenario where companies are increasingly looking for alternatives to [...]
In the age of technology, the start-up ecosystem has attracted many people in recent decades. This is mainly due to the rapid rise of the digital economy, which has led to many success stories of companies that today represent giant players in the market, regardless of the sector in which they operate. In this context of scalable entrepreneurial initiatives, startups have shown themselves to be a huge attraction [...]
Closing our series of posts on the Classes of Intellectual Property Assets, today we're going to look at the registration of COPYRIGHT. An author is the natural person who creates a literary, artistic or scientific work. Copyright protects such works and can be patrimonial (right to commercial exploitation of the work) or moral (claim of authorship, conservation [...]
On June 26, 2024, a new type of operation was published covering companies with a tax domicile in Rio Grande do Sul. This is yet another measure taken by the Federal Government to deal with the damage caused by the floods in Rio Grande do Sul. The new operation, called "SOS-RS Operation", was instituted by PGFN/MF Ordinance No. [...].
In our series of posts explaining the differences between the classes of intellectual assets, today we'll look at DOMAIN REGISTRATION. The protection of a website's electronic address (domain) is carried out at Registro.BR. In this case, the domain availability search is essential for registration. If a third party tries to register a [...]
This website uses cookies to improve your experience as you browse the website. Cookies that are categorized as necessary are stored in your browser as they are essential for the basic functionality of the website to function. We also use third-party cookies, which help us analyze and understand how you use this website. Cookies will be stored on your browser only with your consent. You also have the option to opt out of cookies. However, disabling some cookies may affect your browsing experience.
Functional cookies help in performing certain functionality such as sharing website content on social media platforms, collecting feedback and other third-party features.
Analytical cookies are used to understand how visitors interact with the website. These cookies help provide information about the metrics of the number of visitors, bounce rate, traffic source, etc.
Advertising cookies are used to provide visitors with relevant advertisements and marketing campaigns. These cookies track visitors to websites and collect information to deliver personalized advertisements.
Necessary cookies are those that are absolutely essential for the proper functioning of the website. These cookies guarantee basic functionality and security features of the website, anonymously.