CAM-CCBC corporate arbitration rules come into force
Collective arbitration is being established as a relevant instrument of access to justice. In Brazil, these forms of arbitration have become one of the most appropriate means to solve disputes of publicly traded companies (article 109, § 3, of Law 6.404/76). In 2022, the Securities and Exchange Commission of Brazil (“CVM”) published Resolution n. 80, […]
Confira as novas regras tributárias para investimentos no exterior detidos por pessoas físicas
No último domingo, dia 30 de abril de 2023, foi publicada a Medida Provisória 1.171 (“MP 1.171”), a qual introduz alterações relevantes na tributação de pessoas físicas residentes com ativos no exterior. A nova disciplina fiscal trazida pela MP 1.171 compreende investimentos financeiros (novas alíquotas), participações societárias em controladas (fim do diferimento e novas alíquotas), […]
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 […]
Change in public records law allows for extrajudicial compulsory adjudication
With the publication of Law No. 14,382 in 2022, which amended, among others, Law No. 6,015 of 1973, also known as the Public Records Law, the possibility of extrajudicial compulsory adjudication through real estate registry offices was established, without the need for judicial intervention. The new law aims to streamline the registry and judicial service […]
Common law marriage: the importance of a written agreement
The existence of a common law marriage – or its termination – does not depend on the execution of the corresponding written agreement or public deed, nor on its registration before a public notary. However, the execution of a common law marriage agreement can bring several benefits to the parties involved, such as: (i) the […]
Cultivo de Cannabis chega ao Superior Tribunal de Justiça
Sem data definida para o julgamento, mas com questões importantes a serem definidas, de grande repercussão social, está em tramitação no Superior Tribunal de Justiça (“STJ”), desde 07.07.2022, o Recurso Especial Nº 2.024.250/PR, processo que traz à tona a discussão acerca do cultivo de Cannabis e que deverá enfrentar a questão relativa à possibilidade de […]
