Private law foundations cannot apply for judicial reorganization
In a recent decision1, the Superior Court of Justice (STJ) consolidated the understanding that private law foundations (which are non-profit organizations) do not have legal standing to file for judicial reorganization, under the terms of Law 11.101/2005, which regulates judicial reorganization and bankruptcies. What the Superior Court of Justice says The STJ pointed out that […]
The ticking time bomb of the statute of limitations
A change in the wording of art. 921 of the Code of Civil Procedure (“CPC”), resulting from Law 14.195/2021, may be putting enforcement and enforcement of judgments in Brazil at a critical crossroads. There is an imminent risk that, as of 2026, all stagnant proceedings backed by debts based on public or private instruments, or […]
Collective judgment: protection guaranteed by the STJ
In a recent decision, the 1st Section of the Superior Court of Justice (STJ) established the understanding that the extinction of the enforcement of a collective judgment, due to intercurrent prescription, does not prevent the individual enforcement of the same judicial title. In other words, even if the enforcement of a collective judgment is terminated, […]
Non-Prosecution Agreement: STF opts for retroactivity
The Federal Supreme Court (STF) has ruled that the Non-Prosecution Agreement (ANPP) can be applied retroactively, i.e. in cases that have not yet been definitively convicted This means that cases in progress before the institute was created can benefit from this measure. What is the Non-Prosecution Agreement? The Non-Prosecution Agreement is a decriminalization mechanism, formalized […]
Payroll exemption: main points on the subject
What is payroll tax exemption? Payroll tax exemption is a tax measure adopted to reduce companies’ labor costs by replacing the contribution levied on employees’ payrolls with a percentage of the company’s gross revenue. The main objective is to reduce labor costs in the exempted sectors, which generally require a significant number of employees. Law […]
Payroll exemption PTI: New Comprehensive Settlement Program aims to negotiate debts
The Ministry of Finance published MF Normative Ordinance No. 1,383/2024, establishing the new Comprehensive Transaction Program (PTI), which aims to encourage taxpayers to negotiate debts that are being discussed with the National Treasury in the administrative or judicial sphere. The published rule brings a set of measures that can be used to promote consensus between […]
Nullity of arbitration clauses in adhesion contracts
Recently, Judge Larissa Gaspar Tunala, of the 1st Business and Arbitration Conflicts Court of the District of São Paulo/SP, annulled the arbitration clause in a lease contract on the Quinto Andar platform on the grounds of the vulnerability of the tenant party and the absence of their consent to the use of arbitration. It has […]
Is e-mail notification valid for consumer denial?
Is e-mail notification valid? In a recent decision, the 3rd Panel of the Superior Court of Justice (STJ) recognized the validity of notifying consumers by electronic means, such as SMS, e-mail or cell phone applications, for the purposes of registering them in credit protection registers. This understanding was consolidated in the judgment of REsp 2.092.539/RS, […]
ITCMD levied on private pension plans – STF
The Federal Supreme Court (STF) has suspended judgment on Theme 1.214, which discusses the levying of ITCMD (Imposto sobre Transmissão Causa Mortis e Doação) on VGBL (Vida Gerador de Benefício Livre) and PGBL (Plano Gerador de Benefício Livre) plans in the event of the death of the plan holder. The trial was suspended due to […]
ICMS credit: rural producers in Goiás can recover ICMS paid in error
In September, Judge Dr. André Igo Mota de Carvalho, of the Orizona/GO District Court, ruled in favor of a rural producer, allowing him to recover ICMS amounts unduly charged on electricity consumption on his property. The rural producer asked for the amounts unduly paid back, considering that the rate charged by the state exceeded the […]
