The Securities and Exchange Commission (CVM) postponed judgment on Gafisa’s managers after a director requested access to the records
The panel of the Securities and Exchange Commission (CVM) postponed today (10) the trial of six Gafisa managers after director João Accioly requested access to the records.
The absence of lawyers in child support lawsuits frustrates attorneys but facilitates access to justice
The recent Federal Supreme Court (STF) decision affirming that lawyers are not required to attend initial hearings in child support cases—as provided by Law 5,478/1968—has drawn strong criticism from attorneys, who now intend to take the matter to Congress. In the decision rendered in the action against the violation of a constitutional fundamental rule (ADPF) 591, the Federal Supreme Court (STF) determined that the Constitution does not require a lawyer to file for child support.
The Brazilian Federal Court of Appeal for the first circuit (TRF-1) cancels Income Tax (IR) charge that had been stalled at the administrative level
The 8th Panel of the Brazilian Federal Court of Appeal for the 1st circuit (TRF-1) accepted an appeal by Vertical Equipamentos, a Bahia-based company in the cargo transportation and handling sector, and cancelled a tax assessment of BRL 3.7 million related to Corporate Income Tax (IRPJ) and Social Contribution on Profits (CSLL). The reason for the cancellation is uncommon in tax cases: it involved the application of the so-called intercurrent statute of limitation—a legal argument previously thought unlikely to succeed for taxpayers.
Stock options: impacts of the Superior Court of Justice (STJ)’s judgment on the Brazilian market
Judgment of Repetitive Precedent-Setting Issue 1,226 by the Superior Court of Justice (STJ) is approaching. The Precedent-Setting Issue is scheduled for the session of September 11, with Justice Sérgio Kukina as the reporting judge, and originates from the allocation of the appeals REsp 206.964.4/SP and 207.456.4/SP. The issue under judgment, which is at the heart of the controversy, is determining the legal nature of Stock Option Plans—specifically, whether they should be classified as remuneration or as commercial transactions.
Supreme Court and House of Representatives discuss Inheritance Tax (ITCMD) on Free Benefit Generating Plan (PGBL) and Free Benefit Generating Life Insurance Plan (VGBL) with opposing theses
The Federal Supreme Court (STF) is discussing—in a case with general repercussions, whose judgment was paused last Monday (August 26)—an issue affecting the validity of a rule included in the tax reform regulations currently being processed by the House of Representatives: the collection of the Tax on Inheritance (ITCMD) on transfers made to beneficiaries upon the death of the holder of private pension plans under the Free Benefit Generating Plan (PGBL) and Free Benefit Generating Life Insurance Plan (VGBL).
Changes to inheritance tax may impact owners of family businesses—here’s what you need to know
Limited liability companies—commonly known as LTDA in Brazil—that distribute profits disproportionately among members may need to restructure internally due to proposed changes to the inheritance tax currently under discussion by Congress as part of the Tax Reform regulation.
The impact of the Superior Labor Court (TST)’s decision on shareholders liability in corporations
The concept of legal personality is crucial for a healthy and thriving business environment, as it clearly separates the company’s assets from those of its members. In a corporation, this separation is provided for in the first article of the corporate law and protects shareholders by limiting their liability for the company’s obligations and debts up to the issue price of their shares.
Digital assets and Securities and Exchange Commission (CVM) regulations: challenges and opportunities
The emergence of new technologies has sparked a true revolution in financial and capital markets, democratizing access to investment opportunities, increasing liquidity, and reducing the cost of capital.
