March 5, 2021

What is a patent? Patent is a title of ownership over an invention (IP) or utility model (MU) granted by the State for a determined period of time to the inventor, author or right holder (individual or legal entity holding the right), which may prevent third parties from producing , u...

February 26, 2021

Senate approves Legal Framework for Startups

Last Wednesday, February 24th, the Federal Senate unanimously approved the Legal Framework for Startups (Complementary Law Project No. 146/2019). Due to the changes promoted in the document, the text will return for discussion in the Chamber before being taken to the presidential sanction.

February 17, 2021

Simples Nacional - January tax due date has been postponed to February

By means of Resolution nº 157 of the Management Committee of Simples Nacional, the deadline for payment of taxes within the scope of Simples Nacional, paid through the Documento de Arrecadação do Simples Nacional - DAS, was extended. The original maturity of the DAS, which comprises ICMS, ISS, IRPJ, C...

February 8, 2021

Creditor's rights: contractual termination and suspension in the pandemic scenario

The pandemic scenario that devastated the end of 2019, the year 2020 and that still persists in 2021 brings numerous doubts because, in the face of events, several hirings were shaken, the default grew and the lack of clarity in the rules and jurisprudence established insecurity in...

February 1, 2021

The definition of the STJ regarding the subjection of the credit in the judicial reorganization by the date of the taxable event

In one of the last judgments of 2020, the STJ confirmed the guidance that had been observed in its precedents: the date of the event triggering the obligation is the time frame for subjecting the credit to judicial reorganization (even if the settlement will occur at a later date)....

January 27, 2021

STJ will judge limitation of the basis for calculating contributions to the S System

The Superior Court of Justice will judge the limitation of 20 minimum wages of the basis for calculating contributions to third parties (Sistema S, INCRA and Salario Educação). This is a discussion involving the limits on which the charges on the payroll of companies can apply.

January 18, 2021

Types of investment in startups

The entry of investors into startups is a two-way street. On the one hand, there are startups trying to leverage themselves in the market, looking for resources to increase their working capital and implement their solution. On the other hand, there are investors, dividing their contributions and...

November 11, 2020

Brands and logos in the pandemic

In the scenario we are currently experiencing, marked by concern about the pandemic, companies have been looking for ways to adapt to a "new" model of life. Some of them are choosing to pass on a message in an innovative way, by changing their logo, albeit temporarily, in the meantime.

October 30, 2020

Cram down: alternative method for approving the judicial reorganization plan

Law 11,101/2005 brought specific requirements for the approval of the judicial reorganization plan, seeking balance between creditors and protection of social interest. According to the legal provision, the plan may be approved if there is no objection from the creditors, or when approved...

October 29, 2020

New rules for calculating and collecting the ISSQN

Recently, the legislation that provides for the Tax on Services of Any Nature, of municipal competence, has undergone significant changes in terms of the calculation and collection system. Such changes are generating many doubts for taxpayers, which inevitably...

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