Publications
ADI filed by mdb questioned the requirement of production of citrus seedlings with the use of substrate that does not contain soil, but the action did not proceed because it presented procedural defects.
Defined as the "word of the year" of 2021 by Collins Dictionary, the NFT, acronym for the term Non-Fungible Token (or, in Portuguese, ”token não fungível”), has increased the attention from entrepreneurs and investors in recent years.
A judgment by the Supreme Court scheduled for April could end the criminal illegality of gambling, while PL 442/91, which regulates the activity in Brazil, advances in the Legislative Branch.
The current scenario in the Brazilian Administrative Tax Appeals Court (Carf) is marked by uncertainties, with decisions defending accumulation of fines and others in the opposite direction. The understanding of the Supreme Court and the Superior Court of Appeals is based on the doctrine of absorption for situations of concurrent levies, although Carf needs not observe it.
The new legislation represents a major development for the securitization industry in Brazil, as it allows for greater standardization in the structuring of transactions with different types of securities, reducing costs and providing greater legal certainty for investors.
The rule enters into force on July 1 with innovations for small scale business companies in the public offering of securities with exemption from registration and carried out through an electronic crowd investment platform.
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