March 5, 2020

Judicial exclusion of the majority partner at the initiative of the majority of minority partners

The Brazilian legal system establishes that the acquisition of legal personality by companies takes place with the registration of their constitutive act in the respective registry. However, such a moment only externalizes the preexisting spirit of the partners to be together for the constitution of a s...

March 4, 2020

The different forms of reorganization of business groups

The life cycle of organizations has been discussed for some time, and this cycle has been compared with living organisms that grow and die. Ichak Kalderon Adizes, a business consultant and student of organizational behavior, defined the stages of this life cycle in the following order: ...

March 3, 2020

The legal validity of blockchain as a mechanism for reputable certification of documents

Without a doubt, the internet has revolutionized the way in which the national legal system responds to the technologies and tools available for the optimization of judicial processes and conflict resolution. A great example is the impact of blockchain technology – known...

March 2, 2020

The new Abuse of Authority Act also threatens creditors

The year 2020 started with a potential setback. Since January 3, the new Abuse of Authority Law (Law 13,869/19) has come into force, which directly threatens the tool that allows the blocking of values in debtors' accounts through the Judiciary. From now on, block...

October 24, 2019

The activity of the self-employed professional within the employment relationship

In times of economic crisis, many companies, fearing large losses, choose to request that their employees become a legal entity. Despite the circumvention of labor rights, it is necessary to consider that the burden of keeping an employee in compliance with labor law...

October 23, 2019

Startups, ''Industry 4.0'' and the importance of intellectual property rights

The overwhelming advance of technology is shaking the old pillars of society's productive system, which makes innovation the only possible way to enter this brave new world. We are already experiencing the era of technological consumption, the era of the so-called ''industry revolution...

October 22, 2019

How to seek greater tax efficiency in the payroll?

Brazil is one of the countries that most taxes the payroll of companies. Adding direct and indirect charges that are paid by both the employer and the employee, the tax burden exceeds 80%. As a result, it is possible to say that the salary that a worker effectively earns is...

October 21, 2019

Tax credits in court-supervised reorganization, topic 987 of the STJ and PL 10,220/18

Undeniably, the possibility of filing a request for judicial recovery in Brazil, with the advent of the Law on Judicial and Extrajudicial Recovery and Bankruptcy - LREF. (Law 11.101/05), gave our society a new lease of life for the economic and financial rescue of companies that...

October 18, 2019

Exposure on social networks: a bias towards debtor expropriation

Internet access is constantly growing around the world, a fact that is no longer news to anyone. According to data from the Brazilian Institute of Geography and Statistics (IBGE), in 2017, the number of users with internet access in Brazil already exceeded more than half of the population, which...

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...

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