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CPDMA BLOG

Follow our selection of news related to legal and economic matters, as well as exclusive texts produced by the Cesar Peres Dulac Müller team. (Please note: blog entries are automatically translated via Google Translate API).
With important changes in the Corporate Law and the end of EIRELI, the Business Environment Law is sanctioned
Last Thursday, August 26, the Presidency of the Republic sanctioned Law nº 14.195/2021, originated by Provisional Measure nº 1.040/2021, which aims to increase the quality of the business environment in the country, facilitating the opening and business operations, as well as protecting the...
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A new tax obligation for the Rural Producer
As of May 2021, Rural Producers will have to deliver the accessory obligation called EFD-REINF, under penalty of fines starting from R$ 20.00 and reaching 2% of the total taxes due in the month of accrual. But, after all, what does EFD-REINF mean? The Scripture...
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The Future of Holdings with the threat of IR reform
The exemption from Income Tax on dividends and the possibility of deducting as expenses the amounts paid as Interest on Equity (JCP) were created more than 25 years ago, as a way of making investment in national companies more attractive, in a plan to achieve greater...
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Approved the legal framework for startups
Last Tuesday (06/01) the Federal Government sanctioned the Legal Framework for Startups and Innovative Entrepreneurship, through Complementary Law No. ). The sanctioned text presents measures of e...
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MP 1.040/21 brings important changes to the Corporate Law and the Commercial Registration Law
Last Tuesday, March 30, 2021, Provisional Measure No. 1,040/2021 was published, which brought important changes in the corporate scope. Among them, significant changes were made to the Corporate Law (Law No. 6,404/1976) and the Public Registry Law of...
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Discussion about the possibility of reviewing soybean futures contracts grows
The sharp rise in the price of soybeans has caused a great debate about the fulfillment of contracts formalized in 2020 with an expected maturity in 2021. Rural producers argue that the price variation is very large. Buyers fear not receiving the product on the expected dates. What...
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Congress overturns presidential vetoes to Law 14,112/20 and rehydrates the reform of the Business Recovery Law
The Presidency of the Republic sanctioned Law 14.112/20, which reformed Law 11.101/05, but with vetoes to important provisions - especially with regard to tax matters. On yesterday's date (03/17), however, such vetoes were overturned by Congress (with the exception of two provisions -...
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New possibility of taking PIS/COFINS credits: shopping center condominium
For companies that are subject to IRPJ and CSLL calculation under the Actual Income method, PIS and COFINS are collected on a non-cumulative basis. This means to say that the company will be able to take credits for certain expenses provided for by law with the objective of...
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The extension of the "stay period" in the judicial recovery after Law 14.112/20
Law 14,122 of December 24, 2020 produced a series of amendments to Law 11,101/05, including the possibility of extending the so-called “stay period” (deadline for suspension of claims against the debtor undergoing judicial reorganization). The rule is contained in art. 6, §4 and says the following: "...
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The practice of "sandbagging" in M&A contracts
According to a survey carried out by large auditing companies, involving the number of mergers and acquisitions or M&A (Mergers and Acquisitions) transactions in Brazil, the years 2017, 2018 and 2019, consecutively, were extremely significant. For ...
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