DREI Normative Instruction No. 1/2024: new rules for registering the acts of corporations
Normative Instruction No. 1/2024 of the National Department of Business Registration and Integration – DREI changed several important rules on the registration of company acts. Check out the changes! Transformation of a sole proprietorship into a corporation The transformation of a sole proprietorship limited company, whose share capital is held by a single partner, into […]
PPI 2024: deadline for joining the São Paulo City Hall debt installment program ends this month
The Municipality of São Paulo has opened the deadline for adherence to the Incentive Debt Installment Program (PPI 2024), as provided for in Decree 63.341/2024. Eligible for the installment plan are debts arising from tax and non-tax credits, whether or not they have been constituted, including those registered as active debt, filed or to be […]
The dilemma of court guarantees for companies in judicial reorganization
The discussion about the need for companies in judicial reorganization to guarantee the court has increased in recent years in the labor sphere, the lack of legal provision and the different legal interpretations make the issue difficult to resolve in the courts. There are currently numerous divergences in case law. Some courts interpret that article […]
Should employment claims in self-employed contracts go through the ordinary courts?
A recent decision by the Superior Court of Justice (STJ) has attracted the attention of jurists and companies because it reinforces the thesis of the Federal Supreme Court (STF) that the jurisdiction to analyze the validity of contracts, including self-employed contracts, lies with the Common State Court. In the lawsuit filed with the 2nd Labor […]
Heirs are not personally liable for the deceased’s debts until the inventory has been completed and the assets divided up
Recently, the 3rd Panel of the Superior Court of Justice (STJ), in Special Appeal No. REsp 2.042.040 – SP, handed down a decision of great relevance to heirs in probate proceedings, establishing that they are not personally liable for the deceased’s debts until the probate is concluded and the assets are divided. The decision brings […]
TJSP dismisses collection of ITCMD from person residing abroad
The 3rd Chamber of Public Law of the São Paulo State Court of Justice ruled that the ITCMD (Causa Mortis and Donation Transfer Tax) should not be levied on donations of assets located in Brazil when the donors are resident or domiciled abroad. In the case under discussion, the donor has not resided in Brazil […]
Federal Revenue Office extends deadline for signing up to tax debt self-regularization program
Brazil’s Federal Revenue Service has extended the deadline for adherence to the incentivized self-regularization program for tax debts resulting from exclusions from real profit made in disagreement with the provisions of article 30 of Law No. 12,973/2014. Article 30, which has now been repealed, regulated the treatment of investment grants, establishing conditions and requirements for […]
Reform of the Civil Code: change in the valuation of quotas and shares in companies in the division of assets
The bill to reform the Civil Code suggests that the appreciation of shares or equity stakes, when they occur during the marriage, should be taken into account in the division of the couple’s assets, even if the shares were acquired before they were married. However, this suggestion is contrary to the understanding of the Superior […]
General discharge clause in an out-of-court agreement: impacts of the labor courts’ understanding
The Labor Reform (Law 13.467/2017) now allows the use of voluntary jurisdiction in the Labor Courts, making it possible to ratify out-of-court agreements between the parties, aimed at settling sums related to the end of the contract between the worker and the company. Voluntary jurisdiction consists of the possibility of settling claims without litigation, i.e. […]
Extending impeniability: STJ recognizes protection for other financial assets
In a recent decision (REsp n. 1.677.144-RS.), the Superior Court of Justice (STJ) broadened its understanding of the unseizability of amounts deposited in checking accounts and other financial investments. The case in question brought up a crucial discussion on the interpretation of article 833, X, of the Code of Civil Procedure, which specifies the unseizability […]
