NEW LAW MODIFIES QUORUMS FOR DISMISSAL OF MANAGING PARTNER AND WAIVES THE NEED FOR A PARTNERS’ MEETING TO EXCLUDE A MINORITY SHAREHOLDER
Federal Law 13,792/19 was published in January of this year, amending §1º of article 1,063 of the Civil Code with regard to the dismissal of a managing partner appointed in the articles of incorporation and the exclusion of a minority shareholder for just cause in limited liability companies. Previously, the dismissal of a managing partner […]
RECENT COURT DECISIONS HAVE AUTHORIZED THE EXCLUSION OF PIS AND COFINS FROM THEIR OWN CALCULATION BASIS
Considering the STF’s decision in Extraordinary Appeal No. 574.706, judged under the general repercussion system, which established a position that taxpayers could exclude the ICMS from the PIS/COFINS tax base, several similar theses have gained force in the courts, among them the exclusion of the PIS/COFINS amount from its own tax base. Decisions have been […]
NEW THESIS GAINS STRENGTH AGAINST THE ADDITIONAL 10% ON THE FINE OF THE FGTS
Since 2001, the Complementary Law 110/2001 obliges employers, in case of termination of the Employment Contract without just cause, to collect an additional social contribution of 10% on the FGTS balance, in addition to the 40% paid to the employee. The so-called additional contribution was created to cover the losses from the Summer (1989) and […]
IRREGULAR WITHHOLDING OF CORPORATE PROFITS AND CONSEQUENT LIABILITY OF THE MANAGERS OF JOINT STOCK CORPORATIONS
Because it is characterized as the goal of all business activity and acts as a conjunctive factor of the interests of investors operating in the private market, profit, per se, is an ever constant paradigm within the business dynamics. For this reason, Brazilian law enshrines the essential right of the investor (partner or shareholder) to […]
Precedent 618 of the STJ – Reversal of the burden of proof in environmental damage compensation actions
On October 30th the Superior Court of Justice published Precedent number 618, which recommends the application of the reversal of the burden of proof in environmental degradation lawsuits. In the environmental sphere, proof is circumscribed to the terms of the rules of civil procedure. In effect, under the terms of article 373 of the Code […]
New resolution establishes measures aimed at ensuring the stability of mining dams in Brazil
Following the occurrence in Brumadinho/MG, the National Mining Agency (“ANM”) published Resolution No. 4 (“Resolution”) on February 15, 2019, which establishes the adoption of precautionary regulatory measures to ensure the stability of mining dams. According to the ANM database, there are 218 mining dams classified as having high associated potential damage, i.e. damage that could […]
Law 13.726 is sanctioned – Streamlines administrative acts and procedures and creates the seal of debureaucratization and simplification
With the aim of simplifying and speeding up the procedures performed in the country’s public offices and autarchies, President Michel Temer sanctioned Lawno. 13. 726, published on October 9, 2018 in the Official Gazette of the Union (“Debureaucratization Law“). This rule provides for certain mechanisms and acts through which the agencies of the Union, the […]
THE END OF THE ULTRATIVIDADE OF THE COLLECTIVE BARGAINING AGREEMENT REQUIRES ATTENTION FROM EMPLOYERS
A long discussion in Labor Courts has been solved by the Labor Reform, which put an end to the so-called ultrativity of collective norms. Before the entry into force of Law 13,467/2017, the understanding prevailed that the rights agreed in a collective bargaining agreement would be maintained, even after the end of the validity of […]
STJ publishes theses on real estate purchase and sale agreements
The Jurisprudence Secretariat of the Superior Court of Justice (STJ) published, on September 21, issue no. 110 of its Jurisprudence in Theses, with the theme Purchase and Sale Promise Contracts of Real Estate – II. Among the disseminated theses, two deserve special mention. The first establishes that the compensation granted for loss of profits due […]
“The right to attorney’s fees for loss of suit arises at the time of delivery of the sentence,” says STF
With the advent of the Labor Reform, Law No. 13,467 of 2017, in effect since last November 11, the so-called defeat fees were introduced in Article 791-A in the Consolidation of Labor Laws (“CLT”): “the lawyer, even when acting in his own cause, shall be entitled to retaining fees, set at a minimum of 5% […]