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: "...

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 ...

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.

February 8, 2021

Creditor's rights: contractual termination and suspension in the pandemic scenario

The pandemic scenario that devastated the end of 2019, the year 2020 and that still persists in 2021 brings numerous doubts because, in the face of events, several hirings were shaken, the default grew and the lack of clarity in the rules and jurisprudence established insecurity in...

February 1, 2021

The definition of the STJ regarding the subjection of the credit in the judicial reorganization by the date of the taxable event

In one of the last judgments of 2020, the STJ confirmed the guidance that had been observed in its precedents: the date of the event triggering the obligation is the time frame for subjecting the credit to judicial reorganization (even if the settlement will occur at a later date)....

January 27, 2021

STJ will judge limitation of the basis for calculating contributions to the S System

The Superior Court of Justice will judge the limitation of 20 minimum wages of the basis for calculating contributions to third parties (Sistema S, INCRA and Salario Educação). This is a discussion involving the limits on which the charges on the payroll of companies can apply.

January 18, 2021

Types of investment in startups

The entry of investors into startups is a two-way street. On the one hand, there are startups trying to leverage themselves in the market, looking for resources to increase their working capital and implement their solution. On the other hand, there are investors, dividing their contributions and...

November 11, 2020

Brands and logos in the pandemic

In the scenario we are currently experiencing, marked by concern about the pandemic, companies have been looking for ways to adapt to a "new" model of life. Some of them are choosing to pass on a message in an innovative way, by changing their logo, albeit temporarily, in the meantime.

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