STF overturns ITCMD levy on VGBL and PGBL supplementary pension plans

The Federal Supreme Court has ruled that it is unconstitutional to levy ITCMD (tax on the transfer of property or rights) on VGBL (free benefit generating plan) and PGBL (free benefit generating life) private pension plans. The judgment on Theme 1.214 was concluded on December 13, 2024, consolidating the understanding that beneficiaries of VGBL and […]

Post-mortem stable union: STJ defines jurisdiction for recognition action

União estável pós-morte: STJ define competência para Ação de Reconhecimento.

The 3rd Panel of the Superior Court of Justice (STJ) has ruled that actions for recognition of a stable union brought against the estate or heirs of a deceased partner, in the absence of incapacitated children, must be heard in the court corresponding to the couple’s last common domicile. This understanding follows the provisions of […]

Carbon credits: Law 15.042/24 represents a new chapter for Brazil

Climate change is no longer an issue for the future. Increasingly frequent natural disasters warn of the urgency of the issue and the whole world is trying to find solutions to at least halt the advance of the evil already produced. Within this context, and combining environmental preservation with the financial market, so-called carbon credits […]

STJ recognizes legal validity of electronic signatures not accredited by ICP-Brasil

In a recent ruling in Special Appeal 2.159.442/PR, it was decided that the use of an electronic signature certifiedby ICP-Brasil (Brazilian Public Key Infrastructure) by a private legal entity is not mandatory in order to give legal validity and probative force to documents signed in this way. The Reporting Justice, Nancy Andrighi, pointed out that […]

Violence and harassment in the workplace: ILO Convention 190

Violence and harassment in the workplace are recurring concerns, as their effects can cause damage to workers’ physical and mental health, as well as having an impact on society and business results as a whole. With the aim of boosting social justice and ensuring fairness in labor relations, Convention 190 was approved in 2019 in […]