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Tax 05/10/2022

PL NO. 3.825/2019: LATE REGULATION OF VIRTUAL CURRENCIES

As of April 26, 2022 the Federal Senate approved Bill of Law (PL) No. 3.825/2019, which aims to regulate transactions involving cryptocurrencies in Brazil. Drafted by Senator Flávio Arns and also submitted by Senator Irajá Abreu, the PL, which is to be submitted to the Chamber of Deputies and president’s approval, represents the beginning of…
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Tax 03/10/2022

FISCAL WAR: THE ROOTED WAR

It is common to see headlines in Brazil newspapers related to Fiscal War between States. However, these headlines generally do not give any explanation about its nature, legality or even consequences. Then, the question to be asked is: what is Fiscal War? Before starting any considerations, it is necessary to differentiate fiscal and non-fiscal aspects…
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Administrative and Public Law 30/09/2022

UNIFICATION OF PROCEDURES INTO VIRTUAL, AN IMPORTANT STEP TO ENSURE AN EFFECTIVE JURISDICTIONAL SERVICE

In accordance with the report “Justiça em números 2021” (Justice in numbers 2021) published by the National Justice Council (CNJ), the Judiciary is organized into 90 Courts (91, considering the newly-constituted TRF-6, having jurisdiction over the state of Minas Gerais), divided into administrative, specialized jurisdictions and Superior Courts, where over 75.4 million[1] suits are conducted…
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Corporate 27/09/2022

RIGHT OF WITHDRAWAL WITHOUT CAUSE FROM LIMITED LIABILITY COMPANIES UNDER SUPPLEMENTARY RULES FOR JOINT-STOCK COMPANIES

Special Appeal No. 1.839.078/SP judged as of March 9, 2021 addressed, originally, an action for annulment of a notice of meeting whose aim was to deliberate on the exclusion of an associate, taking into account that such associate had already exercised its right of withdrawal without cause. In the first instance, the claim was held…
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