Lei dispensa testemunhas em contratos com assinatura eletrônica
A Lei 14.620, promulgada em 13 de julho de 2023, instituiu, entre outras alterações, uma significativa modificação no artigo 784 do Código de Processo Civil, no que diz respeito a assinaturas eletrônicas em títulos executivos. A norma altera o texto para a inclusão do §4º, a seguir transcrito “§ 4º Nos títulos executivos constituídos ou […]
BACEN starts Annual Census of Foreign Capital in Brazil
Brazilian Central Bank (BACEN) is performing the Annual Census of Foreign Capital in Brazil, which will be mandatory as follows: for entities domiciled in Brazil that, on December 31, 2022, had net worth equal to or greater than USD 100 million, and, simultaneously, had direct foreigner residents as shareholders in their capital stock; or for […]
Decisions confirm the legal protection of asset separation in single-member limited liability companies
The figure of the single-member limited liability company (“Sociedade Empresária Limitada Unipessoal”) was first introduced in our legal system with Law n. 13,974/2019 with the purpose of allowing a single person, whether natural or legal entity, to hold the total capital stock of a limited liability company. Previously, the corporate type that allowed only one […]
Brasileiros e espanhóis debatem a nova geração da mobilidade
Âmbito Jurídico 10/5/2023 Evento em Madrid reúne especialistas no setor e juristas para falarem sobre as possíveis alianças entre Brasil e Espanha e qual o futuro para a mobilidade urbana internacional De acordo com dados disponíveis no portal do Governo Federal, a Espanha fechou o ano de 2022 comi o quinto maior parceiro comercial do […]
Relativization of res judicata by STF and M&A Transactions
As already mentioned by our tax team in recent bulletin (see Relativization of res judicata: General Repercussion Issues 881 and 885 – L.O. Baptista Advogados), the Plenary of the Brazilian Federal Supreme Court (STF) concluded the judgment on Issues 881 and 885, under General Repercussion, which have discussed the treatment to be given to final […]
Limited Liability Companies and the Exemption to Publish Financial Statements
The need for publication of the financial statements by large limited liability companies[1] has been a frequently discussed topic. A relevant and recent case on this subject is the Brazilian Superior Court of Justice’s (STJ) unanimous decision in a Special Appeal (“Resp”) No. 1.824.891, on March 21, 2023. Although it was rejected in ordinary courts, […]
