August 5, 2019

Revenue publishes guidance on credit transfer

The transfer of tax credits in corporate reorganization processes will only be validated by the Federal Revenue Service in cases where it is demonstrated that there was a "business purpose". This information is in the 8014 Consultation Solution, recently issued by the Taxation Division...

August 2, 2019

Reform of judicial recovery gets new text

Appointed by the president of the Chamber, Rodrigo Maia (DEM-RJ), to deal with the project to reform the Judicial Recovery and Bankruptcy Law (PL nº 10.220), deputy Hugo Leal (PSD-RJ) will present a proposal for amendment of the text that had been sent to Congress by the gov...

August 1, 2019

Production of evidence is important in cases of unfair competition

In cases dealing with unfair competition, the production of evidence is important to clarify the facts. This is how the 2nd Chamber of Business Law of the Court of Justice of São Paulo understood when granting the appeal of a coaching company that accuses a former student of improper use of the...

July 31, 2019

MP on economic freedom provides for issuance of debentures by limited companies

The most used type of company in the country, the limited liability company must undergo substantial changes with the vote on Provisional Measure nº 881/2019 (MP on Economic Freedom). The text approved by the mixed congressional committee authorizes the use of new instruments for the search for investors and re...

July 30, 2019

Expenses with toll vouchers and tracking generate PIS and Cofins credits

Federal Revenue clarified doubts from companies about essentiality of inputs in two consultation solutions. Two consultation solutions, published by the Federal Revenue Service in early July, provide answers to carriers about services that may or may not generate PIS and Cofins credits. At...

July 29, 2019

Company in recovery manages to release assets pledged by the tax authorities

A company undergoing judicial reorganization was able to release assets pledged by the National Treasury before the start of the reorganization process. The decision was handed down by the 4th Business Court of Rio de Janeiro and recently approved by the Superior Court of Justice (STJ). Decisions in this sense...

July 26, 2019

Embarrassment to ICMS crediting in relation to the purchase of products from a persistent debtor taxpayer

The crediting, by the purchaser, in relation to the ICMS highlighted in the invoices for the purchase of goods from a taxpayer included in the special inspection regime, may be conditioned to the proof of tax collection. In summary, this was the understanding reached by the Second Tur...

July 25, 2019

Brazilian brands will be more competitive abroad with Brazil joining the Madrid Protocol

The export sector celebrates, since May 22, Brazil's entry into the Madrid Protocol. The last battle for the approval of the Legislative Decree Project 860/17, whose objective was to internalize the provisions of the international treaty, took place in the Federal Senate, after a victory in the Chamber.

July 24, 2019

Is it easy to legally charge a company undergoing judicial reorganization?

In the current crisis scenario, there is a substantial increase in companies seeking the protection established in the Judicial Recovery Law (Law 11.101/2005). Faced with this growing wave, there are not a few suppliers who question the risks of maintaining supply to companies in recovery. ...

July 23, 2019

The role of the creditor in judicial reorganization proceedings

The meaning of a company's existence is to obtain profits at the lowest possible cost. This is a mantra that has echoed for a long time, a simple formula, but difficult to implement, since reality is not so “black and white”. Every entrepreneur who wants continuity in the market in...

CPDMA BLOG