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 .. .

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 17, 2021

A new tax obligation for the Rural Producer

As of May 2021, Rural Producers will have to deliver the accessory obligation called EFD-REINF, under penalty of fines starting from R$ 20.00 and reaching 2% of the total taxes due in the month of accrual. But, after all, what does EFD-REINF mean? The Scripture...

July 12, 2021

The Future of Holdings with the threat of IR reform

The exemption from Income Tax on dividends and the possibility of deducting as expenses the amounts paid as Interest on Equity (JCP) were created more than 25 years ago, as a way of making investment in national companies more attractive, in a plan to achieve greater...

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 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: "...

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