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 -...

March 12, 2021

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...

March 11, 2021

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: "...

March 11, 2021

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 ...

March 11, 2021

New possibility of tax transaction - PGFN Ordinance No. 1,696

PGFN Ordinance No. 1.696-New possibility for the regularization of unpaid taxes between March and December 2020 Since March 1, 2021, taxpayers can carry out a tax transaction with the National Treasury Attorney's Office in order to regularize overdue debts and have not paid them.

March 5, 2021

Learn all about patents

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.

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