April 14, 2022

Resolution No. 85, of March 31, 2022 – CVM, new regulation on takeover bids (OPA)

On March 31, 2022, the Brazilian Securities and Exchange Commission (CVM) published Resolution No. 85, which establishes the rules for Public Acquisition Offers for publicly traded companies. The Public Offer for Acquisition, also known as "OPA", is the public...

April 4, 2022

Infraction - Vehicle owner can discuss fine in court even after the deadline of the Traffic Code

The Superior Court of Justice assured the possibility of access to the Judiciary to guarantee the right to indicate the person responsible for the traffic violation even after the 15-day period provided for in the Brazilian Traffic Code has elapsed. The Brazilian Traffic Code, in its art...

November 23, 2021

The use of private pension plans as instruments of tax and succession planning

In the case of private pension plans, two different types of plans that can be contracted by individuals in Brazil are commonly referred to. The Vida Gerador de Beneficios Livres (VGBL) plan and the Plano Gerador de Benefício Livres (PGBL) are available to investors and can be...

August 31, 2021

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...

August 17, 2021

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...

July 12, 2021

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...

June 9, 2021

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...

March 31, 2021

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...

March 30, 2021

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...

March 18, 2021

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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