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 23, 2019

Credit after recovery request must go to the general framework of creditors, says STJ

The credit arising from a labor conviction imposed after the company's request for judicial reorganization must be registered in the general list of creditors of the company. The understanding is from the 3rd Panel of the Superior Court of Justice. The judgment is dated 5/16. In the action, the understanding of the relationship prevailed...

July 22, 2019

INPI wins dispute over drug patents at TRF-2

The National Institute of Industrial Property (INPI) obtained in court another important precedent in the dispute over patents of medicines and agrochemicals requested through a waiting system known as "mailbox". After a favorable decision in the Superior Court of Justice (S...

July 9, 2019

Justice releases guidelines for companies in economic crisis

The Federal Justice Council (CJF) published 11 statements with guidance from magistrates, jurists, lawyers and prosecutors on the application of rules of the Bankruptcy and Business Recovery Law. Since last year, a bill for the Executive Branch (PL no 10...

July 8, 2019

Spontaneous denunciation removes application of late payment fine, decides Carf

Late payment fines can be waived when there is a spontaneous report before the inspection begins. This is how the 1st Ordinary Panel of the 3rd Chamber of the 3rd Judgment Section of the Administrative Council of Tax Appeals established, following the understanding of the Superior Court of Justice. The accord...

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