Defining criteria to justify the disproportionate distribution of profits is essential to avoid disputes
The Civil Code allows the distribution of profits without observing each partner’s proportional participation in the capital stock of limited liability companies, provided that (i) the criteria and parameters for determining the disproportionate distribution of profits fixed, and (ii) no partner is excluded from the right to participate in the profits. The establishment of such […]
JUCESP decides about the publication of the financial statements of large limited liability companies and cooperatives
In a newsletter published by our law firm in February of 2022we dealt with the new rules applicable to the mandatory publications of Stock Corporations (click here for more information). On that occasion we highlighted the benefit brought by Law # 13.818/19 to Stock Corporations (reduction of the annual expenses with corporate publications in the […]
Telemarketing e privacidade: novas regras impostas na Itália reforçam a importância da gestão dos dados pessoais
27/7/2022 Entram em vigor hoje (27), na Itália, as novas regras para empresas operadoras de telemarketing, decorrentes de um decreto presidencial (nº 26/2022) que estabeleceu, dentre outras modificações a criação do Do Not Call Registry, ou DNC Registry. O serviço oferecido pelo governo italiano permite que os cidadãos se inscrevam pelos canais oficiais, via e-mail, telefone ou […]
Renovação de registro de medicamentos: entenda o que mudou
18/7/2022 A Agência Nacional de Vigilância Sanitária (Anvisa), dentro do contexto de melhora da técnica legislativa, editou a Resolução (RDC) nº 731, de 6 de julho de 2022, que entrará em vigor no próximo dia 1º de agosto. O texto formaliza a revogação de normas que já haviam sido revogadas tacitamente – e cujos efeitos […]
TIT-SP changes understanding and starts to recognize that interest on late payment must be limited to the Selic rate
On June 9th, in a thematic session, the Superior Chamber of the São Paulo Tax and Fees Court (TIT-SP), reviewing the Precedent n. 10/2017, decided that the application of default interest on state taxes should be limited to the reference rate of the Special System for Settlement and Custody (Selic). Taxpayers already argued the illegality […]
Irregular company dissolution and liability for tax debts
6/27/2022 Many times, when facing business failure, companies close their doors, but do not properly close their activities, leaving the remains of commercial, tax and labor debts, still without updating their registration data with public agencies. The company’s irregular dissolution, when incorporated under the limited liability set of rules, transfers the responsibility to its partners […]
