AMCHAM regulates the early production of evidence in cases without urgency
Since 2015, the Brazilian Code of Civil Procedure (“CPC”) allows the production of evidence without the requirement of urgency, autonomously, when it may enable self-composition or the utilization of other conflict resolution methods, or when the prior knowledge of the facts is able to justify or avoid the filing of a lawsuit. Ever since then, […]
Celebração de Termo de Compromisso chega agora ao Sistema Nacional de Vigilância Sanitária
Acaba de ser publicada no Diário Oficial da União a Lei n° 14.671, de 12 de setembro de 2023, que autoriza a celebração de Termo de Compromisso entre os órgãos de controle e fiscalização integrantes do Sistema Nacional de Vigilância Sanitária (“SNVS”) e os estabelecimentos infratores à legislação em matérias sanitárias, possibilitando a adoção de um […]
Government publishes Decree reinforcing the Economic Strategy for Socio-Environmental Development
In a scenario of social impact investments estimated at US$ 1.1 trillion worldwide[1] and of recurring demand of investors and public policies focused on the impact economy (with these activities projected to grow in Brazil), on August 17, 2023 was published the Presidential Decree # 11,646, establishing the National Impact Economy Strategy – Enimpacto. This […]
STF julga constitucional a cobrança das contribuições assistenciais
14/9/2023 No último dia 11 de setembro, o Supremo Tribunal Federal (STF) encerrou o julgamento a respeito da constitucionalidade da cobrança da chamada contribuição assistencial instituída pelos sindicatos em convenções e acordos coletivos fixando a seguinte tese: Ou seja, de acordo com a decisão do STF, os sindicatos poderão inserir em convenções e acordos coletivos […]
Changes in the tax landscape: Provisional Measure alters taxation of exclusive funds, and Bill of Law proposes changes in taxation of foreign income
The Federal Government has been seeking to implement several changes in the tax sphere in recent months. In this regard, firstly, we highlight Provisional Measure No. 1,184/23, published on August 28th, which proposes changes in the taxation of exclusive funds in Brazil. Currently, exclusive funds are subject to taxation only at the time of redemption […]
Family real estate property owned by a legal entity: odds for seizure
Article 1 of Brazilian Law No. 8,009 of March 29th, 1990 (“Law No. 8,009/90“) establishes that, except for specific situations therein provided, a real estate property owned by an individual and used as his/her family residence is not subject to seizure (Impenhorabilidade do Bem de Família). Therefore, according to the prevailing interpretation of Law No. 8,009/90, […]
