May 17, 2022

Extinction of limited liability company and the liability of partners

The process of dissolution of a limited liability company goes through three stages, the first of which is the Dissolution, followed by the Liquidation and finally, the Extinction. The Dissolution phase, which can be partial or total (for the purpose of extinction, total dissolution occurs), it can be said that it is the moment...

May 13, 2022

CARF Decides that the delay in paying the AFAC does not de-characterize the operation and excludes the incidence of IOF

The Third Panel of the Higher Chamber of Tax Appeals (CARF), by casting vote, understood that the delay in paying up the share capital in the Advance for Future Capital Increase operations - AFAC does not characterize the operation as a loan and, therefore, remove the incidence of...

May 10, 2022

Philco sued for alleged imitation of mixer trade dress

The multinational Whirlpool, owner of the KitchenAid brand and several other famous brands in the home appliance segment such as Brastemp and Consul, is suing Philco for unfair competition and alleged illicit industrial property violations of KitchenAid's "Artisan" line of mixers. ...

May 4, 2022

The distribution of profits by companies undergoing judicial reorganization

It is not rare that we can see companies whose partners have a low income and complement their income through anticipation of dividends. The practice, [1] however, was not aligned with the precepts of judicial reorganization and the state of insomnia.

April 14, 2022

The possibility of attachment of the guarantor's family property

Recently, the Federal Supreme Court (STF) judged an Extraordinary Appeal, submitted to the rite of general repercussion, where by a majority of votes it understood to allow commercial property lessors to pledge the guarantor's family property to guarantee the receipt of unpaid rents for .. .

April 14, 2022

Musical parodies do not need to mention the author of the original work, decides STJ

A few days ago, the STJ released the result of a judgment promoted by the Court, which discussed the need to mention the author of the original work when making and disseminating a parody, in the light of copyright. The Superior Court of Justice granted the Appeal E...

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...

CPDMA BLOG