The opportunity to pay the debt for the tax in the special conditions: Notice PGDAU 2/24

To maintain the regularity of the tax to meet the demands of day-to-day business, such as obtaining financing, to enable a supplier to, among other conditions, require the use of strategies will be most effective. In this context, a transaction tax is emerging as a key mechanism allowing for the discharge of liabilities under conditions that are more advantageous to facilitate compliance with these requirements, and to strengthen the competitiveness of the company.

I. what is a transaction tax?

The transaction tax is provided for in art. 171 of the CARTON, and is one of the hypotheses for the extinction of the tax credit (art. 156, CTN). In accordance with the provision of the transaction, the tax allows for the federal Treasury and the taxpayer, in accordance with the law authorizing, concluding a legal transaction for a medium of trade-offs, with the purpose of terminating disputes, and to abolish the tax credit.

In a nutshell, it is an agreement between a Tax authority and taxpayers, with special conditions that allows for the adjustment of debts to the tax. 

The primary purpose of the transaction is to put an end to the discussions related to the tax credit, making it an alternative dispute resolution in the sphere of taxation. 

To this end, the internal revenue service requires taxpayers in exchange for the special conditions relating to the payment of the confession, irrevocable, debt, and the fact that the administrative and judicial proceedings, in which we discuss the recovery of the deferred tax assets included in the transaction.

Although the prediction of the transaction, the tax has existed for more than 50 years, and its implementing regulation at the Federal level did not take place until 2020, with the conversion of a provisional measure 899/19 in-law 13.988/20. This law sets forth the requirements and conditions for the conclusion of agreements between the taxpayer and the Public treasury, thus creating three types of transactions:

  1. The transaction, for the recovery of sums entered in the outstanding debt of the Union, its local authorities, and public foundations, or for claims under the jurisdiction of the office of the Attorney General of the Union;
  2. The transaction in the remaining cases, tax litigation or administrative proceeding;
  3. The transaction in litigation, a tributary of little value.

As to the form of the proposition, the law of the 13.988/20 provides that a transaction may be made by the membership of the notice, published by the treasury or by the nomination of the individual, which may be presented either by the taxpayer, as well as the Farm. In the case of the recovery of the outstanding debt, it is possible to decide on the membership or the proposal of an individual, as in the other types is only permitted in the membership of the announcement.

The granting of a benefit by the Public treasury shall be preceded by an analysis of the degree of impairment of the loan, which is that the conditions may vary according to the needs of the taxpayer, and the characteristics of the flow. Proposals of a negotiation, you can include the following:

  • Discounts
  • Easy entry;
  • The use of tax loss carryforwards, or judgment debts of the government to repay the debt;
  • Deadline extended for more than 60 months;and
  • Installment plan with a minimum order value of its own.

It is important to note that the transaction may not involve a reduction in the principal amount of the debt, or to grant reductions in excess of 65% of the total amount of the loan, with a maturity of discharge for a maximum of 120 months. In the case of micro-enterprises and small-scale business, the discount can be as much as 70%, with a maturity of up to 145 months).

On the basis of these insights on the operation of the transaction for the tax, it is appropriate to hear the call rate at the Federal level, focusing on the benefits that are offered by each and every one of them.

II. Transaction tax-for the adhesion force at the Federal level – Editing PGDAU 2/24

The validity of the Notice PGDAU 2/24 has recently been extended to the day of 31/10/24, 19 hours, making it possible for taxpayers to meet their tax debits on one of the modalities of the transaction by agreement are offered by PGFN – office of the Attorney-General of the National treasury, relating to the loan registered on the outstanding debt.

It is worth pointing out, the call PGDAU 2/24 provided for in the special conditions granted to the possibility of the payment of the amounts payable by way of judgment debts of the government the federal government of their own or acquired by a third party arising out of the decisions of their entry into force.

In addition, as will be shown, it is also given to the contributors to such conditions as the easy entry, discounts, and extended from the division. The benefits depend on the frame of the amounts payable in the case of a transaction referred to, these are: 

a. the Transaction by a small amount

The transaction is small, the amount is intended for the individual (MEI) – individual entrepreneurs, THE micro-and STANDARD – mid-sized businesses that have a debit entered on the outstanding debt for more than a year, with a committed value of less than or equal to 60 and minimum wages.

The benefits given by this transaction are the following: (i) easy entry for up to 5% of the total amount of your outstanding debt, with no discount, up to a 5-month period; and (ii) to pay the remaining balance of:

Until, 07 months, you can save up to 50% of the total value;
Up to 12 months old, you can save up to 45% of the total value;
Up to a 30-month, you can save up to 40% of the total; and 
Up to 55 months, with a 30% discount on the total value.
It is important to emphasize the value of the benefit shall not be less than:

R$25,000 (twenty-five dollars) to the BEACH;
$100.00 (one hundred dollars) for all other taxpayers.

b. the Transaction is of little value to the accounts payable social security (MEI)

The transaction is small, the value for the output is directed to the MEIs – entrepreneurs who have accounts payable social security contributions are enrolled in a debt-active for more than a year, the value of the consolidated must be equal to or less than 5 minimum wages.

By the middle of this negotiation, it is possible to take advantage of the following benefits:

Easy entry for up to 5% of the total amount of the debt, without any discount of up to 05 of the month, and the
pay of the remaining balance up to 55 months, with a 50% discount on the total value of the debt is sold.
In addition to this, it should be noted at the lower limit of the value of the parts which were:

$25.00 (twenty five dollars) in the case of MEI;
R$100.00 (one hundred dollars) for all other taxpayers.

c. the Transaction, according to people’s ability to pay

By the middle of the transaction, according to people’s ability to pay, we also offer other benefits to the taxpayer, that are payable, the amount of which is equal to or less than$ 45 million.

However, the benefits are granted in accordance with the ability of the payment of the tax payer. The PGFN – office of the Attorney-General of the National treasury identifies, with the ability to pay for half of the estimated amount that it considers that the taxpayer will pay, within a period of 60 months.

Thus, it is classified with the ability to pay in accordance with the degree of impairment of debt, as follows:

”The high impairment;
a’B’ average impairment;
‘C’: a difficult recovery, and the
‘D:’ and make it unrecoverable.
With that said, the benefits will be granted in the following manner:

The ‘a’ and ‘B’: use the easy entry; and 
‘C’, ‘D’: the use of the input provided, the term extended the line discounts on all the additions to the law.
The easy entry is assigned to the 6% of the total amount of the debt, without a discount, which may be paid for up to 6 months for a corporation and up to 12 months for an individual.

As regards the extended period, the outstanding balance remaining to be divided in up to 114 a monthly basis; and, at up to a 133 a monthly basis in the case of a natural person and, for ME, the EPP, the Holy Houses of Mercy, to co-operative societies, and other organizations of civil society (law, 13.019, 2014), or the institutions for the education.

If the charges are in the nature of social security, your benefits will be paid for up to 60 months, due to the limitation of the constitution, referred to in art. 195, § 11, CF/88.

In addition, in the negotiation, it is granted a special discount of up to 100% of the amount of the interest, penalties and legal fee.

It should be emphasized that it is possible to check the ability to pay for the taxpayer by way of the Portal has settled, and, in the event of a disagreement, it is possible for the submission of the request for review to the ability to pay.

d. the Transaction speeds, and hard to recall or stranded

The transaction speeds, and hard to recall or stranded, on the contrary to the previous mode, which is based on the analysis of the capacity for the payment of the tax payer, is based on an objective assessment of the framing of the charges in a case PGFN ranks it as hard to salvage, or stranded.

In the circumstances referred to in the notice are:

Debits recorded for more than fifteen (15) years of age, and no annotation for the current warranty, guarantee, or the suspension of the payment;
With payment suspended by a court decision, there are more than ten (10) years, in accordance with art. 151, IV, or V of the CARTON; 
The ownership of the legal entity (in which case special ID is: bankrupt, in receivership, in action and settlement out of court;
The ownership of the legal entity (in which case the registration of the ID is to be: (a) that is downloaded by a disability; (b) that is downloaded by the non-existence of that fact; and (c) that is downloaded by default stubborn; and (d) written-off by the closing of the bankruptcy; (e) you downloaded to the closure of the liquidation; and (f) you downloaded to the closure of the settlement out of court; (g) the written-off by the closing of the settlement. (h) which is inappropriate for the location of the unknown; and (i) which is inappropriate for the non-existence of that fact; (I) is unable missing and not found; (k) which is inappropriate for the omission of stubborn; or (l) suspended due to non-existence of that fact; and
The title of the person with the area code of the child’s death.
Thus, within the framework of the charges as a difficult-to-recovery, or as an over-the taxpayer may be able to follow through with the payment, subject to the following conditions:

Easy entry for 6% of the total amount of your outstanding debt, with no discount for up to 12 months;
Deadline extended for the payment of the remaining balance, you may be able to be paid for up to 108 a monthly basis; and up to 133 in monthly installments, in the case of an individual, at the BEACH, for ME, the EPP, the Holy Houses of Mercy, to co-operative societies, and other organizations of civil society (law, 13.019, 2014), or the institutions for education,
a Discount of up to 100% of the amount of the interest, penalties and legal fee.
In addition to this, it should be noted at the lower limit of the value of the parts which were:

$25.00 (twenty five dollars) in the case of MEI;
R$100.00 (one hundred dollars) for all other taxpayers.

e. the Transaction, subscriptions covered by insurance, warranty, guarantee, or letter of guaranty

The transaction, subscriptions covered by insurance, warranty, guarantee, or letter of guaranty is intended for taxpayers who have an unfavorable decision having the force of res judicata, and that you have ensured that the amount payable by the insurance, a guarantee or a letter of guarantee, prior to the occurrence of the insured event or the start of enforcement of the guarantee.

Thus, the taxpayer will be able to pay the debt guaranteed under the following conditions:

50% down payment and the remaining balance within 12 months,
40% down payment, and the balance in up to 8 months of age; and the
30% down payment, and the balance in 6 months.
In addition to this, it should be noted at the lower limit of the value of the parts which were:

$25.00 (twenty five dollars) in the case of the BEACH; and a
$100.00 (one hundred dollars) for all other taxpayers.

III. ideas

The transaction tax is presented as an essential tool for all contributors who seek to settle their debts, and to get more favourable terms for the payment of their tax liabilities.

In this sense, is the transaction tax, according to the law of 13.988/20, provides a workable solution, tailored to the financial strength of the debtor, with the aim of extinction, of the deferred tax assets subject to trade-offs between the Tax authority and the taxpayer.

To take full advantage of these opportunities that the transaction is a tax, the taxpayer may not only reduce their tax liabilities, but also to ensure the competitiveness of our business, while maintaining tax compliance, which is essential to its operation in the market.

The Epa! We’ve seen what you’ve copied on the text. No problem, as long as you cite the following link: https://www.migalhas.com.br/depeso/416488/pagamento-da-divida-tributaria-em-condicao-especial-edital-pgdau-2-24

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The company’s business, family and estate planning and succession: are The benefits of this type of planning for business continuity

Business Partnerships In Brazil:

In Brazil, the companies comprising the members of the same family, and they are the majority in the market, accounting for 90% of the companies in business in the country, according to reports, a writer, and an expert in business administration from the fundação Armando Lorenzo de Almeida Junior, in his book, behind the Scenes of the Family-owned Company.

This type of company the business is able to observe the prevalence of some of the features that were derived from the relationship between the members of the family, such as the economic power is concentrated in one family; and the power to make decisions about whether the company has been in the hands of those who are part of the first generation of the family, the ‘double’ originally, all the investments that have been made in the company will be reverted to the support of his own family; and the administration of the company, is mainly formed by the members of the same household; and to all the members who are motivated to make decisions that maximize their profits, because their household income is directly tied to the performance of the company.

In this way, it is possible to understand that one of the major challenges within the framework of a company in the family is the very existence of the business. For this reason, to develop a well-structured succession of the company, it is extremely important to us that this is a challenge to be overcome.

In this regard, it is necessary to look for ways to organise and protect the assets that are part of the heritage family, and the world of business, in order that the personal property is not to be confused with the goods, business, and vice-versa, and this is a subject that should be the thought of every home, which has set up his own business, and you want to perpetuá it. However, this protection can be seen as a ‘shield sheet.

Therefore, it is important to point out that the asset and succession planning should not be seen as a way to shield assets. This idea is often promoted by some of the professionals, as it is mistaken, and that, in practice, is completely untenable. The planning seeks to organize the property and the design of the succession, legal, and efficient manner, but it does not provide an absolute guarantee against the risk or loss.

In addition, as I have said, and the estate planning and inheritance should be used only for the organization, and the protection of family property, but it should also be considered in cases in which the purpose of the family is the maintenance of the family business.

This process begins with the identification of the founder of the company, which is responsible for the emergence of the assets that make up the patrimony of the family, and their dreams. Through proper planning, it is possible to guarantee with a transition to an efficient and smooth, while protecting the interests of the founder of the family, as well as preserving the legacy built up over time.

A set of planning:

There are specific situations in which they can generate great concern and uncertainty in the business, such as retirement, the death or departure of a founder. In these circumstances, it can have an impact directly on business continuity and stability to organizations.

In these scenarios, and challenging, planning sheet, and the book is as an essential tool that is used to ensure that a transition to an efficient and harmonious, taking in an early stage, and the heirs, so that when the real estate, while some conflicts are to be avoided.

It is important to note that the effectiveness of this design depends on the implementation, ‘ in life, allowing the founders to establish clear guidelines regarding the continuation of the business, and the heirs, therefore, are aware of these guidelines.

The planning is well structured, it should provide for the possibility of an heir to be the only heir, as well as to enable those who wish to legitimately do this. That’s why being the heir of a family company, it does not mean that they need to manage that thing. However, if you choose to do so to an heir, he should bear in mind that his or her rights to be the only member and a non-administrator.

The planning is well-structured, well, it must provide a way for the management and organisation of this administration, the family-run business. In some cases, this is through the creation of a board of directors, which is not to be confused with the role of administrator. The board of directors is a body of advice, while the government is responsible for the conduct of the business on a day-to-day.

In addition to this, the asset and succession planning should include legal, tax and financial resources, and ensuring that the transition is smooth, and minimize conflicts among the heirs.

When you create a comprehensive plan members can be assigned to the succession of their business in order to preserve the family legacy, and promoting the sustainability of the business over the long term.

The benefits of the plan:

At the time of writing of estate planning, it is necessary to examine carefully all the materials and sources of laws that sanction such a procedure. These include not only the laws that govern the family, such as the CC, and the rules on marriage, and marriage, but also to the provisions relating to succession in which they determine how the assets are to be divided among the heirs.

In addition to this, it is essential to consider the tax laws, which relate to the goods, and gifts. The in-depth understanding of these rules is crucial, in order to ensure that the design is not only cool but it is also great from the point of view of taxation.

The use of these sources and the legal basis, your estate planning should always give priority to the interests of each and every business that is involved. In this way, in the planning, wealth is not simply a question of legal protection, but rather a proactive approach that seeks to ensure the continuity of the family business.

In addition to the benefits already mentioned, the estate planning provides other important benefits, such as the centering of the management of the financial assets. This approach helps avoid the configuration of the condo on the goods, for the sake of simplicity, and so the succession process, and to facilitate the administration of the estate.

In short, the asset and succession planning is an essential tool that enables you to family, to draw up, in a clear way in advance, on the structure of their society, and to the management of their property upon the death of the founder, or principal owner.

Having a detailed plan, your family can clearly define who will be the shareholders and their shares, who shall be the directors and their powers, to ensure that all members have an understanding of your rights and responsibilities. This arrangement not only makes it easier for the administration of an estate, but also ensure that the vision and goals of the founder, to be held in the next generation.

In conclusion, a wealth planning and estate may be in addition to the organization, and the protection of family property, the maintenance of the family business, at the end of the perpetuá them to people in need, without which the essence, it is gradually lost over time. And, therefore, it is possible, as has been shown, to achieve this goal is through estate planning and succession.

CHANCE, Took it all. The company and the successors. In the SUCCESSION AND wealth: HOW to ENSURE that YOUR HEIRS AND BUSINESS. São Paulo, Maltese, 1993. p. 121.

MOREIRA JUNIOR, Armando Lorenzo. Behind the scenes of the family-owned company. São Paulo: Atlas, 2011. p. 2-3.

IBDFAM. The history of the Estate Planning, Rolf Madaleno. Available at: https://ibdfam.org.br/assets/upload/anais/299.pdf. This 20/10/2024.

SANTA CRUZ, a MOSQUE, it would be why. The formation of a holding company as an instrument of succession, property, and tax. Available at: https://repositorio.jesuita.org.br/bitstream/handle/UNISINOS/12225/Valeria%20de%20Melo%20Santa%20Cruz%20Mesquita_PROTEGIDO.pdf?sequence=1&isAllowed=y. This 20/10/24.

https://www.migalhas.com.br/depeso/418595/planejamento-sucessorio-e-patrimonial-para-empresas-familiares

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Trespasse: Compra e venda de estabelecimento empresarial

Correct: the Purchase and sale of the establishment of the business

The contract of lease shall regulate the sale of the properties, business, thus ensuring the continuity of the business. It requires the formalities, pay attention to the debt, and the tax and succession duties.

I. Introduction

The contract for the lease, which is regulated by art. 1.142 at 1.149 CC (lei 10.406/02-is the sale of a commercial establishment such as the unit that is organized tangible and intangible assets, to the exercise of an economic activity. The transaction includes assets such as equipment, goods, trademarks, patents, and contracts relating to the company, as defined by Terry Requião (2003). The securities shall be drawn up in writing and registered with the registry of commerce, as well as published to ensure its validity and effectiveness, to any third party.

The specific nature of the good is its purpose in the economy: it’s not just about the sale of the goods, but the transmission of the continuity of the business, maintaining the customer base and the potential for profit. In this sense, the doctrine that states that the lease does not cause loss of the business entity, but rather passes it to its exploration of the other party to the right.

II. the Nature of the legal

From a legal point of view, good has the nature of the contract-typical, two-way, proves to be costly, switching, and translativo. It is considered to be a contract of intuitu personae, in some aspects, especially the requirement of consent of the interested third parties, such as creditors.

The essential elements of the contract of the lease include the following: the object of the establishment of the business), the value (the amount of money or its equivalent), with the consent of the parties, and to comply with legal requirements. According to Modesto Carvalhosa (2020), the legal status of a lease that is closely related to the concept of universalidades, since the establishment, the business is treated as a whole unit, which the disposal occurs in a block.

III. the Difference between the sale of a commercial establishment and a company’s interest

Even though the lease and the sale of equity interests to be able to generate a similar effect on the structure of the business, they differ in substance and scope. The good, the subject matter of the contract is the establishment of the enterprise, as in the sale of a stake in your company, with the object, that is, the ownership of the shares, or the shares that comprise the share capital.

In the first case, it is a transfer of the assets of the components for the establishment of the business of the corporation, allowing you to explore directly with the business, by then, acquired the facility. In the second case, the executive board may or may not be transferable, depending on the aspect ratio of the shares, or the shares disposed of.

The purchase and sale of the establishment of the enterprise, that is, the contract of lease, the ownership of the legal entity (whether the seller or the buyer) does not change, what changes is the owner of the property. In addition, in the case of a full assignment of the shares or the shares of the company – the transfer of ownership of the corporate – acquisition of the shares, or the shares, also, wield, control, and to be understood in the premises, it is not necessary to perform a contract for the lease – the business is the part of the stockholders of the corporation.

Fabio Konder Comparato (2019) points out that the good will, the emphasis is on the continuity of the project, whereas in a sale the corporate level, the focus is on the changes in the composition of the membership.

Good

  • The purchase and sale of a facility, change the ownership of the complex to the goods in the country. Go to a PAY for the other one, but that the company selling the facility undergoes a change in ownership;
  • Only to the property is transferred from one company to another, while keeping the same ownership interest in the PJ’s the selling and the purchaser.

Sale security interest

  • With the purchase or sale of a stake in your company, he was transferred to the ownership of the company, they now have a new corporate structure;
  • The company, which was acquired remains the owner/proprietor of the establishment, and the changes that are members of the society.

IV. corporate and business succession

From the point of view of the corporation, and the securities and may lead to changes in the organizational structure, especially when it involves limited companies or public corporations. In these situations, you might have to watch out for in the articles of association or the regulations to verify that the requirement has been approved by the shareholders. As pointed out by Arnoldo Wald (2022), and the securities will not cause loss of legal personality of a company, but to transform the ownership of the property.

For the good cause of the succession of the purchaser in terms of obligations and contracts, linked to the establishment of the enterprise, according to the law and of the contract. According to the art. 1.146 on the DC, you will have to answer for the debt, the earlier of the sale, unless there is a discharge on the part of the conveyor, or if the creditor has expressly consented to the exclusion of their own responsibility.

The trim (the ability to generate a profit, income, assets, and liabilities recognised in the balance sheet) of the facility shall be submitted by the employer to produce, and this is an obligation under the contract of lease, presenting factual information, on pain of termination of the contract and the compensation corresponding to the customer.

It is important, therefore, to conduct a due diligence, in advance, before it enters into the operation of the lease, taking into account the risk of the liabilities of the various that you may provide, to be civil, tax, labor, among others.

– The liability of the trespassário/purchaser are limited to the passive declared/recorded on the balance sheet. The produce jointly, by a one-year term decadencial, the debts due to and by the assumed prior to the lease, which is a win and a year after the maturity date).

In accordance with art. 1,148 with the CC, in connection with the transfer of the facility, in the case of contracts relating to it, are a sub-rogados to you. This one happens to be a part of the relationship, in the place of the produce, except for the obligation of a contract, it is the personal obligation is extremely typical for the person or entity that must comply with it, or not exist at the forecast for the termination for a just cause, the opportunities for which the third party may terminate the contract at any time within (decadencial) for 90 days from the date of the publication of the transfer, except in the case of these cases, then, the liability of the selling.

How much more important it is to grapple with the repercussions of labor for the good. Compulsando the art. 448 CLT, a change in ownership for the change in ownership, corporate), or in the legal framework, such as the transfer of, for example, to set up) do not affect the terms of employment. It is assumed, therefore, that the good will is to transfer control of the contract for the work, and all of the labor obligations of the purchaser of the property.

It should be emphasized that the labor obligations are limited to the ones of the facility that you have purchased. As a result, in the event of being made good to the establishment of a subsidiary of the company to produce, it is necessary to be clear whether a particular employee is linked to the establishment of a head office or a branch office.

Y –  for Production of the purposes of the lease to any third party

So that’s the good effect against third parties, it is essential to comply with the requirements as to form. The art. 1.144 CC requires that the registration of the agreement on the public record of the business market and its publication in the official.

If you do not give publicity to the agreement will be valid and shall take effect inter partes, but you will not be able to rely on a third-party. These formalities are designed to protect the creditors, employees and other stakeholders, ensuring the transparency and publicity of operation. The failure to comply with these requirements could lead to the ineffectiveness of the contract, thereby compromising its validity to any third party, and allowing for the questions of the court.

If the conveyor does not have equity/assets are sufficient to pay for the liabilities relating to the facility is sold, the effectiveness of the agreement will be subject to the payment of all the creditors, or if the consent/approval of the transfer of intelligence to the art. 1.145 of the civil code).

As a result, in the acts of the transaction shall be published in the official media, giving it the beginning of the term, decadencial to the opposition of the creditors ‘ claims. During this time, the lenders will be able to resist or consent, express or implied (default configures the agreement of an implied – do not occur in the opposition after the last of the time). If a creditor objects to it, or some, of the effectiveness of the agreement in relation to third parties takes place only after the payment of the account (s).

In the case of a party to produce, possess the assets/funds to the creditors, it is only given to the science, without the need for approval.

If identified as a fraud, the transaction may be considered to be ineffective or, alternatively, as an act of bankruptcy. It is, in the latter case, the hypothesis of a petition in bankruptcy by its creditors, according to the art. 94), III (c), and (art. 19 and I SAW the law 11.101/05.

From the time of the publication of the lease, and the lenders shall comply with its obligations under directly with the customer, unless it in good faith, that the creditor has to prove it), it has failed to fulfil its obligations, with the conveyor (art. 1.149 CC).

In respect of the application, after the sale of the establishment of the business, the selling may not be able to compete with the buyer in a five-period of the sale, unless the contract is for the lease provide for a term different (art. 1.147 of the civil code).

Rent/lease, and use the establishment of the business

It should be emphasized that, in both the rental/lease, and in the enjoyment, there are implications related to the exploration and exploitation of entrepreneurial activity at the part of the tenant. In the rental or leasing of the art. 1.144 of the CC provides that a legal entity, the landlord may not be able to use the same business for as long as the contract, so as to avoid competition, which could divert the client or to compromise the continuity of the business by the tenant.

In the same way, in the enjoyment of the establishment of the enterprise, and the art. 1,393 new CC that prevents the naked owner to compete with the beneficial owner in the operation of the activity, the object of the contract, in good faith, the contract, and the social function of the company. These provisions reinforce the principle of the protection of the continuity of the business, one of the main pillars of the securities and, thus ensuring the uniqueness, in the exercise of the activity of the enterprise for the period stipulated in the contract.

VI.  the tax

The operation of the securities and raises a number of implications to the tax. You may want to focus on the due when the transfer of real estate that are included in the facility, there is also the possibility of a tax for the corporate income TAX on capital gains earned by selling. The classification of the tax the transferred assets, such as stocks, and intangible assets, although it may affect the basis for the calculation of the PIS and COFINS taxes.

On the other hand, do not form part of the VAT, or early childhood intervention in the conclusion of the contract of lease. If there is a tax credit towards the RFB, they will be kept in the establishment of object of a lease, and they will be transferred together with the right of establishment and used by you as much as possible permitted by law.

In addition to this, the estate tax provided for in art. 133 CTN size (law of 5.172/66 requires the purchaser to liability for taxes, owed by the conveyor, except in the case of preliminary authorization from the treasury for download at no charge. According to Hugo de Brito Machado (2021), it is essential that the parties will carry out a due diligence, tax, before concluding the lease, in order to avoid hidden liabilities.

If the selling is not over and explore the business, the liability of the buyer’s total. On the contrary, the continuity of the produce of the holding of the same, of business or, in the other branch, industrial and commercial, to the respondent, the purchaser, a subsidiary of the produce for the accounts payable, deferred tax assets, for a period of six months from the date of the sale, or the date on which it was carried out in the lease.

VII. Conclusion

The lease is a legal institution is of great relevance to the commercial law, allowing for the continuation of the economic activity without a break. Regulation of the CC provides legal certainty for the parties involved and the protection of the rights of third parties, such as creditors, employees and the internal revenue service.

In spite of its potential as a tool of the corporate reorganization, the lease requires the attention of the legal formalities to tax issues, and the succession of rights and obligations. Therefore, it is critical that business owners and operators in the law, to understand its characteristics, while ensuring efficient and proper operation.

BRAZIL. The Civil Code. Lei nº 10.406, de 10 de janeiro de 2002. Brasília: presidência da República. Available at: . Available at: [accessed 17 nov. 2024.

BRAZIL. National Tax Code. Lei nº 5.172, de 25 de outubro de 1966. Brasília: presidência da República. Available at: . Available at: [accessed 17 nov. 2024.

OAK, very low. A course in Business Law. 4th ed. São Paulo: Saraiva, 2020.

COMPARATO, Fabio Konder. The Power of Control of the corporation. 6th ed. São Paulo: Malheiros, 2019.

MARTINS, France. A course in Business Law. 32nd ed. Rio de Janeiro: Forense, 2018.

PAULSEN, the two become friends. Tax law: the Constitution and the Tax Code in the light of the doctrine and case-law. 26th ed. Porto Alegre: Livraria do’s Lawyer, 2022.

REQUIÃO, Terry. A course in Business Law. 26th ed. São Paulo: Saraiva, 2003.

WALD Interviews. A course in Business Law. 5th ed. São Paulo: Revista dos tribunais, 2022.

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Análise das modalidades de aumento do capital social: Conceitos e aplicações

An analysis of the methods of increase of share capital: concepts and applications.

Subscription of the share capital of which is essential for the formation and growth of a company, analyze the best means for increase of a situation.

Introduction

The subscription of capital is the starting point for the creation of the company, representing one of the first of the commitments made by its members in order to commence operations and to support the growth of your business. The ability of a firm to adjust its capital stock, by means of various methods to increase reflects their adaptability, and ambition to grow.

This article focuses on the key ways to increase the share capital by analyzing its practical applications, and the scenarios in which each type would be more appropriate. In this way, the main objective is to promote an understanding of the strategic value of social capital and empower the business owners and managers to make informed decisions, and which are in line with long-term goals of the company.

The concept of social capital

Social capital is the value of the home provided by the partners in the creation of the company, with the aim of facilitating the beginning of its activities, and to ensure the execution of their purpose. It can be made up of financial assets, whether material or immaterial, as long as it can be measured in money, as stated in art. 7 of the law 6,404/76.

It was established in the articles of association or by-laws, the social capital is not only a commitment of the partners, but it also serves as the legal guarantee in relation to third parties. After having been fully paid-up, evidence of the financial ability of the company to honour its obligations, the initial, creating credibility and trust in relationships, business, and law.

The act of compounding takes place in two steps to sign up and pay for shares. According to Coelho (2022): ‘The first is a measure of the amount of resources committed by the members, the company, under the heading’ capitalization, and the second one corresponds to the resources once they have been transferred to the corporate assets.’

In the simplest of terms, a subscription that symbolizes a pledge to the investment of the shareholders or stockholders, as the payment that represents the concrete realization of the investment in the company. That is, the subscription, the member agrees to contribute a certain amount to the company. When you make a full payment of such amount, he will complete the phase of creation.

It is important to highlight the distinction between social capital and net assets. The equity-refers to the collection of assets that the company owns. Already, the share capital represents the expression number, the currency, the value of the heritage that has been, or must be built-in to the company because of the contributions of the members.

In this context, it is important to note the analogy is made for a Grandson, and France, in chapter XV, ” Social Capital,’ in the work of the Treaty of Corporate Law, Vol. II, Ed. 2023 (2023):

‘To compare it with a glass dthe water explains the function of the glass shows you, at a moment in time (the end of each fiscal year), the capital and assets with values that are equal to, or will be, a result of the financial and without loss, and without profit; and if the water is overflowing from the glass, there is a profit; if the glass is not enough to fill it, there is a loss. Vivante compared to the capital stock of a container, the gauge of the spirit, and of the stockholders, to the grain that they can be overcome, the extent and in such cases, there will be a profit), whether or not the reach, in which case there will be a loss); and Garrigues, like a dam that holds back the water (and the assets), until they can overcome it, representing the net income which is of a distribution to the shareholders.’

Also, it is necessary to emphasize that, despite the fact that the capital to be established in the contract, or by statute, it is not immutable, and you can increase it or reduce it, as long as they meet the terms and requirements of applicable law. For example, the value of the capital stock cannot be changed after the establishment of the company is to meet the changing demands of strategy, it is an expansion, restructuring, as well as the adaptation to the circumstances of economic and market needs.

The structure of the share capital in limited liability companies, and anonymous

In this topic, we will explore the differences between a LTD company, limited, and the A/S – joint-stock company, especially in relation to the subscription, and the payment of the capital stock of each of these types of companies. Although the two share some characteristics, there are important differences in the composition and organisation of the share capital, which have a direct impact on the functioning and governance of each type of company.

In a limited partnership, as its name suggests, the liability of the members is limited to the value of its equity interests represented by shares, which, in turn, have a match in the capital. The concept of a quota, it is well-illustrated by me But hot Pepper, that is, describing the following:

‘Share it, then, a term which identifies the contribution of each and every one of the members, to the formation of a number of goods, and financial resources to what is called social capital. The sum of the arithmetic of the monetary expression of the shares of each and every one of the members, that corresponds to the value of the share capital of the company.'(Black PEPPER, 2023, p. 201).

All of the members, however, are jointly and severally liable for the payment of the share capital. The rule of limited liability of the shareholders in this company, it is excetuada if the value of the subscript is not a fully paid-up, in which case, the partner who did not, which was the full amount promised, this is referred to as the remisso, and you can be expelled from the society.

On the other hand, the S. A. joint stock company stands on a legal framework aimed at a profit, and in which the share capital is comprised of the shares representing the fractions of wealth and the control of the company. To the contrary, the limited partnerships in which the partners hold shares in the joint-stock company, the liability of the shareholders is limited to the value of the shares they have subscribed to or purchased. As stated Rabbit (2024): ‘social capital’ in this type of company is divided into units, which are represented by stock. Its members are called shareholders and they are liable for corporate obligations, up to the limit of what is yet to pay up the shares that they hold.’

This type of company may issue common stock, which will give the right to vote, and is preferred, which focused on the dividend, but they usually do not give the right to vote. The valuation of the shares reflected in the share capital as well as the perception of the profitability of the company in the market. The stock, which is reflected in the share capital in the joint-stock companies, are also used as a mechanism to differentiate between the partners, and managing the rights and obligations of each of them.

Another feature of the limited partnership and to the capital stock with respect to the formalities in the proof. While on LTD. is provided in the report of the evaluation of the property, whether material or immaterial, who make up the company’s capital, by the indication of its value to the contract, the a/S to Thes of this document, it is a must. Here, it was for the subscription in cash, there is no need for the presentation of the report of the trial, regardless of the type of company.

So, for example, in the formation of the LTD with a capital consisting of real property, simply describe them in the articles of association, by assigning them values. After the subscription, you shall be carried out on the update of the registration to the event, so that the ownership of those goods is to be transferred from the partner to the LTD. this is called the conference of the goods. For the S/S to Thes, and the process is the same, but with the by-laws, which will also be described, and the properties and their values should be given in the evaluation report.

In addition to this, the possibility of an increase and a decrease in social capital, limited liability company, may increase or reduce its share capital, as provided for in art. 1.081 at 1.084 of the CC, as long as all of the shares to be paid in full before any changes are made.

With the increase of the share capital of which is carried out by means of a simple modification of the articles of association, which, according to the stresses and Pepper (to 2023) p. 201), in order to increase the share capital, it is essential that all of the shares subscribed shall be paid in full, is given to the shareholders of the right of pre-emption in the subscription of the new shares, for a maximum period of 30 days after the approval of an increase in the assembly meeting of the company. Already, the reduction of the share capital of which is a complex and bureaucratic process, in an attempt to preserve the rights of the creditors of the company, after all, the capital serves as the legal guarantee in relation to third parties.

In joint-stock companies, and the increase of capital, it also is ok, but it’s not so simple, its execution as it is in the limited partnership. Here, the rise in support of the issuance of the new shares, subject to the prior meeting of shareholders, which will result in a change in the by-laws, the preparation of a subscription, and effective, with the book-keeping of the books of the company, the adjustment of the shares of the partners, and/or the admission of a new partner.

Modes of increase of share capital

As discussed throughout the article, while social capital is defined in the contract, or by statute, it is not set in stone. Alfredo Lamy Filho, and José luis Bulhões Pedreira, discuss all the ways for expansion in the capital and, by categorizing the transactions of the unilateral and bilateral arrangements, as outlined in his work, the Law of Companies (2 in. ed. Rio de Janeiro: Forense, 2017). Let’s see:

‘The increase of capital, it is a legal transaction that modifies the contract for the company, this could be one-sided (in the capitalization of profits or reserves), or bilateral, when what it means is the manifestation of the will of the company, which decides to create the actions, and the people who get. 

They are the modalities of the deal bilaterally: (a) the purchase of treasury shares, and (b) the conversion into shares of common or of the parties to the beneficiary; and (c) the exercise of the warrants, and the exercise of an option to purchase shares of stock.’ (The SON, the QUARRY, 2017, p. 997).

The distinction between the types of the increase in the capital – one-way two – way- it is important to understand the various opportunities for the expansion and consolidation of the share capital of the company. In this chapter, we will discuss the concepts and methods of the main ways of increasing the capital stock.

Increase in the subscription of new shares

With the increase of the share capital, by the subscription of the new shares is an alternative strategy for companies that want to inject capital into its own, without resorting to external borrowing. In this case, our partners are responsible for the increase in the turning of the values of the investor in the subscription of the shares.

This kind of increase can also be a strategy to attract foreign investment. In this case, it is common that only a portion of these investments are to be converted to equity, in which case the other party as a capital gain.

With the increase of the share capital are subject to capital gain makes it possible to attract foreign investment, and the current members are not being fully diluted earnings per share. This is because, if you do not have a reservation on the part of the values, such as goodwill, all of the money spent by a third party, would be converted into the share capital increase, and the current members had their levels of interest in, fully diluted earnings per share. For this reason, it is often the operations of the subscription of the new shares arising from the capture of foreign investment are accompanied by the reservation of a certain part of the capital stock as a capital gain, so that an investor partner to join in the company with only a percentage of the interest he promised during the negotiations.

Also the increase of the share capital reserve capital gain, it is important to note its effect, deferred tax assets, since different depending on the type of company. In limited partnerships, the capital gain is taxable, and, as such, it can be found. In joint-stock companies, the capital gain is not subject to tax (at least up to this point, which makes popular, this type of company.

The amounts set aside as capital gain, however, is expected to be rolled out in the overvaluation of the stock.

This is the kind of expansion of capital, is not only a chance to finance, but it is also a strategy of participatory governance, and the protection against dilution. The second Son (2023), the process involves three elements: (i) the payment of the share capital prior to 3/4 (three quarters), at a minimum, (ii) the approval by a majority of 75% of the shareholders; and (iii) the exercise of the right of the screen. It also contributes to the stability of the corporate, and provides safety to the investor, who will remain on the company, with the same percentage, and the level of control.

The main benefit of a capital increase through a subscription with the ability to obtain the resources to go into debt, strengthening the company’s financial and improving its image in the market. However, it should be treated as such. If the shareholder or shareholders do not exercise their right to purchase, at the risk of facing a dilution of the stake, which would weaken their influence in the decision making process. Instead, these owners may choose to sell their subscription rights, they were to protect the economic value of participation, it means renouncing part of the control over the target company. (‘s grandson, 2023).

The increase in terms of market capitalisation of profits or reserves

The capitalization of profits or reserves, makes it possible for a company to convert a portion of their retained earnings, or to make a reservation at the capital, without the need to raise new funds from outside.

This allows you to increase the share capital with the built-in features, leading to the issuance of the new shares to the shareholders of the increase in the value of the existing shares, in proportion to the number of shares that you already own (law 6,404/1976, art. 169). Thus, the practice of preserving the representation of the shareholders, thus avoiding the dilution of their equity, and ensuring the security and stability of the investment in the company.

Is worth to remark that the accumulation of reserves may change in the par value of the shares or to result in the distribution of new shares to the shareholders ‘ meeting. In companies where the shares have no nominal value, the capitalization can be done without changing the total number of shares. Rezende (2023, p. 87).

For the Rabbit (2019), in this way the increase of the share capital without the capture of new knowledge, since it was only a correction of the internal resources of the company. In teaching, it is referred to as an ‘increase in free of social capital’, as it does not impact the shareholders ‘ equity of the company. In this context, Bunny quotes Galgano (1988, p. 368-369): ‘When you operate in the capitalization of profits or reserves, the company issues new shares to be distributed to them in proportion as between the shareholders or to keep the same number, in which case it will be the par value, if any, that is raised up’.

So, in this kind of case is it beneficial, as it enhances the stability of equity to prevent the spread of the investments, strengthening the company’s reputation as a self-sustainable. However, this approach may have limitations because of the dependence of the accumulated profits and reserves, it makes the increase of the capital of which is more limited in the times of the profitability is low or when the funds will be used for the purposes of operating, such as innovation and expansion.

Increase in inflation

The inflation of the share capital of which is a procedure that is used to grind the face value of the financial assets of a company, due to variations in inflation. This is important in order to preserve the power of social capital in periods of high inflation. In this way the increase of the share capital of which is regulated under the art. 167 of the corporations law (the law 6.404/76), which allows for the capitalization of capital reserve arising on the restatement of the paid-up capital, subject to the approval of the ordinary shareholders ‘ meeting.

This practice has gained a special importance in the economy inflation, because of what happened in Brazil, prior to the stabilization brought about by a real, or the law 9.249/95. According to Carvalho (2018), the inflation in that time period has reached such a magnitude that the monetary correction is no longer an option for shareholders, making it a requirement that is left to the assembly, only the type-approval of a value that is calculated by the government. The main purpose of this adjustment is to preserve the capital of the company at their actual value, thus protecting the equity of the investor against the dilution of value to you.

Following the provisions of the article mentioned above, the monetary adjustment is applied each year based on the balance sheet as of the closing of the fiscal year, creating a capital reserve which can be built-in in the capital. This embedding is usually does not involve the issuance of new shares, which allows them to preserve the aspect ratio of the participation of the shareholders ‘ meeting.

In those cases in which the shares have a par value, the amount is adjusted according to inflation. In private companies, the shares of a nominal value, and the shares, without par value, the adjustment is made separately for the shares of a nominal value, thus ensuring the maintenance of the principle of proportionality and the rights of the owners.

To maintain the economic value of the real capital stock, upgrading to the monetary help to preserve the attractiveness of the company to investors, especially in times of economic uncertainty. However, as noted by Detailing it, the company relies on an increase of share capital in order to face the difficulties with time-sensitive. As a rule, causes an increase in the capital when it is proposed to effectively extend the range of your business’ (cited in Carvalho, 2018).

Final thoughts

In conclusion, the increase of the share capital of which is a strategic tool which allows the firm to adjust its financial structure in response to the demands of the marketplace and your goals, expansion and growth. The choice of modality is the most appropriate depends on the specific goals of the organization is to facilitate the growth, the strengthening of the capital base, or to lure new investors. By subscribing, capitalization, profits, reserves, or for any other alternative, the company can choose the method that best aligns with their needs and to strengthen the equity or fund-raising. Thus, the financial structure is intended to support the growth and competitiveness, in order to ensure its strong position in the market.

1 in BRAZIL. The Civil Code. Lei nº 10.406, de 10 de janeiro de 2002. Brasília: Senado, 2006.

The 2 -, BRAZIL. The law of joint Stock Companies. Law no. 6,404, of December 15, 1976. Brasília: Senado, 2006.

3 OAK, Modesto; KUYVEN, Ed. The treaty of Corporate Law, Vol. III. São Paulo: Editora Revista dos tribunais, 2023. Available at: https://www.jusbrasil.com.br/doutrina/tratado-de-direito-empresarial-vol-iii-ed-2023/1804164802. Available at: [accessed 29 oct. 2024.

4 OAK, Modesto; KUYVEN, according to. The treaty on the Right of Business: joint-stock Companies. São Paulo: Editora Revista dos tribunais, 2018. Available at: https://www.jusbrasil.com.br/doutrina/tratado-de-direito-empresarial-sociedades-anonimas/1212786179. Available at: [accessed 5 nov. 2024.

5 and RABBIT, to His. The Manual of Commercial Law. São Paulo: Editora Revista dos tribunais, 2024. Available at: https://www.jusbrasil.com.br/doutrina/manual-de-direito-comercial-ed-2024/2587274664. Available at: [accessed 4 nov. 2024.

6 a SON, Alfred Lamy; stone QUARRY, Jose luis Bulhões. The right of the Company. 2. ed. Rio de Janeiro: Forense, 2017.

7-NETO, Alfredo, FRANCE, by Erasmus. The treaty of Corporate Law, Vol. II. São Paulo: Editora Revista dos tribunais, 2023. Available at: https://www.jusbrasil.com.br/doutrina/tratado-de-direito-empresarial-vol-ii-ed-2023/1823973270. Available at: [accessed 29 oct. 2024.

8 PIMENTA, Eduardo Goulart. Corporate Law. 6. ed. Belo Horizonte: Editora Day, 2023. ISBN 978-65-6006-059-3. DOI: 10.29327/5363495. Available at: http://experteditora.com.br.

9 write, draw, Bruno; SANTOS, Eronides; ESTEFAM, Andrew; BARONOVSKY, Richard (ed.). In Corporate Law. São Paulo: Rideel, 2023. The E-book. Available at: https://plataforma.bvirtual.com.br. Available at: [accessed 5 nov. 2024.

10 TOMAZELA, Ramon. The corporate Income Tax and the thin capitalization Rules. São Paulo: Editora Revista dos tribunais, 2023. Available at: https://www.jusbrasil.com.br/doutrina/o-imposto-de-renda-e-as-regras-de-subcapitalizacao-ed-2023/1865873018. Available at: [accessed 29 oct. 2024.



https://www.migalhas.com.br/depeso/419849/analise-da-modalidade-de-aumento-capital-social-conceito-e-aplicacao

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,

Multas administrativas da LGPD começam a valer

Com o intuito de viabilizar maior segurança no tratamento de dados pessoais de pessoas físicas, a Lei 13.709/2018, nomeada como Lei Geral de Proteção de Dados e popularmente conhecida pela sigla LGPD, entrou em vigor em todo território nacional em 18 de setembro de 2020.

Desde então o esperado é que pequenas, médias e grandes empresas tenham iniciado uma força tarefa para adequar todos os seus setores e meios de negócios as regras previstas na LGPD.

O que poucos sabem é que a Lei estava parcialmente em vigor, visto que apenas as multas administrativas por descumprimento da Lei, previstas no artigo 52, começaram a valer a partir deste domingo, 01 de agosto de 2021.

O prazo de 1 (um) ano para o início da aplicação das multas para as empresas infratoras, foi concedido pelo Congresso com o objetivo de proporcionar tempo hábil para as empresas, em um primeiro momento, se informar sobre a Lei, entender que operações, tanto internas quanto externas, seriam influenciadas e realizar as adequações necessárias.

Se sabe que a simples modificação no dia-a-dia de alguns setores da empresa, é apenas um ponta pé inicial para a empresa estar em conformidade com a Lei, mas não é o suficiente. A adequação a LGPD precisa ser uma cultura dentro da empresa e do conhecimento de todo o corpo de colaboradores, diretores, prestadores de serviço e até fornecedores.

Fato é que mais do que nunca, o empresário brasileiro deve levar a sério e fazer o possível para cumprir as regras impostas pela LPGD, isso porque as punições previstas são rigorosas e, dependendo, poderão causar grandes prejuízos financeiros para a empresa.

A Autoridade Nacional de Proteção de Dados (ANPD) será o órgão principal responsável pela fiscalização do cumprimento da LGPD em todo território nacional e, portanto, esta será a entidade que aplicará as multas administrativas quando alguma irregularidade for encontrada.

As penalidades variam em: administrativas, como aplicação de advertências, pagamentos de altas multas calculadas em até 2% (dois porcento) do faturamento da pessoa jurídica infratora, limitados, no total, a R$ 50.000.000,00 (cinquenta milhões de reais) por infração, a publicização da infração cometida, medida essa capaz de manchar a reputação da empresa no mercado, inviabilizar seu crescimento e até a proibição de utilizar determinados dados, penalidade essa que pode até inviabilizar a continuidade da empresa.

Pouco se sabe sobre como a ANPD realizará a fiscalização e aplicará as multas, porém o esperado é que isso ocorra em fases e as infrações sejam medidas em graus de gravidade, iniciando com a aplicação de advertências, com um foco mais educativo, para que a empresa saiba o que, como e até quando precisa adequar sua operação para estar em conformidade com a Lei e, posteriormente, nos casos em que a adequação não seja regulada mesmo após o recebimento da advertência e diretrizes necessárias, a aplicação da multa em pecúnia.

Conforme dito, a ANPD será o principal órgão responsável pela fiscalização do cumprimento da LGPD, porém não será o único. Com a publicização dos direitos que a Lei garante, se espera que os próprios titulares dos dados pessoais auxiliem na fiscalização dos detentores dos seus dados e denunciem os abusos cometidos não só para a ANPD, mas acionem o judiciário quando necessário.

Assim, é de extrema importância que os empresários voltem sua atenção para a Lei Geral de Proteção de Dados e adequem suas empresas, pois só assim estarão seguros e prontos para quando as fiscalizações de fato iniciarem.

Marina Sampaio Costa

Advogada, graduada em direito, pelo Centro Universitário Padra Anchieta (2018), inscrita na Ordem dos Advogados do Brasil, Secção de São Paulo (2019). Pós-graduada em Direito Empresarial pela Faculdade Legale, Pós-graduanda em Direito Corporativo e Compliance pela Escola Paulista de Direito (EPD), autora de artigos. Advogada e Gestora da área consultiva no TM Associados.

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Arbitragem no direito do trabalho – resolução de conflitos.

Poucos sabem, mas o Judiciário não é o único meio de resolver um conflito entre duas pessoas. Na esfera cível já existe uma velha conhecida no meio, qual seja a arbitragem. Esta trata-se de forma de resolução de conflitos que pode ser definida como: “resolução de conflitos por terceiro de confiança de ambas as partes que pode ser utilizada por pessoas capazes e sobre direitos disponíveis”.

No caso da Justiça do trabalho, a reforma trabalhista autorizou o uso desse meio de resolução de conflitos. Contudo, é importante destacar que para aplicação da arbitragem nos casos relacionados a direito do trabalho:

É necessário examinar o preenchimento dos requisitos básicos para a aplicação da técnica, uma vez que:

  1. somente é válida em contratos individuais;
  2. se há de se pactuar desde a contratação ou poderá ser aderida de maneira voluntaria no curso do contrato de trabalho ou após a sua extinção;
  3. se a negociação coletiva poderá alterar os requisitos previstos em lei para adoção do meio arbitral;
  4. se há a aplicação de equidade no meio arbitral;
  5. se arbitragem tem uma limitação em seu campo de discussões.

Entretanto, diversas dessas questões para a maioria dos juristas são esclarecidas quando analisado o artigo 507 da CLT que prevê:

Nos contratos individuais de trabalho cuja remuneração seja superior a duas vezes o limite máximo estabelecido para os benefícios do Regime Geral de Previdência Social, poderá ser pactuada cláusula compromissória de arbitragem, desde que por iniciativa do empregado ou mediante a sua concordância expressa, nos termos previstos na Lei nº 9.307, de 23 de setembro de 1996.

Fato é que, se hoje há uma chance de resolver os problemas de forma distante do abarrotado Judiciário, essa sempre se mostrará como a melhor saída. Inclusive, nesse sentido, importante dizer que valer-se da arbitragem ou mediação, é uma forma de democratizar a justiça para as partes.

Juliana Brianezi Faria, advogada, graduada em direito pelo Centro Universitário Padre Anchieta, inscrita na Ordem dos Advogados do Brasil, Secção São Paulo (OAB/SP). Pós-graduada em Direito Processual Civil pela Faculdade Damásio de Jesus. Pós-Graduanda em Direito e Processo do Trabalho pela Universidade Presbiteriana Mackenzie. Autora de artigos. Advogada no TM Associados.

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O contrato de trust como ferramenta de gestão patrimonial

Àqueles que buscam uma maneira de preservar seu patrimônio, protegendo seus bens contra possíveis práticas de má administração, vale muito a pena conhecer sobre a figura do trust, um contrato de fidúcia muito utilizado em países como os Estados Unidos e o Reino Unido.

Em tradução literal, trust significa “confiança”, o que nos ajuda a compreender um pouco os fundamentos do instituto aqui estudado. O trust, ou contrato de fidúcia, funciona basicamente da seguinte maneira: o proprietário dos bens a serem administrados (settlor/fiduciante) transfere a propriedade fiduciária a um intermediário (trustee/fiduciário), que irá administrar os bens em favor de um beneficiário – que pode ser um terceiro ou o próprio fiduciante, que receberá os frutos, os benefícios advindos da administração do patrimônio afetado.

Portanto, no tempo previsto contratualmente, o fiduciário (pessoa que ficará incumbida de administrar o patrimônio) terá a propriedade legal dos bens em benefício de terceiros, os beneficiários.

Contudo, o que é verdadeiramente interessante sobre o trust é que o patrimônio afetado, ou seja, o patrimônio transferido ao fiduciário por meio do contrato de fidúcia, fica totalmente protegido, evitando que problemas judiciais atinjam a propriedade.

Isso significa que, mesmo que o fiduciário caia em insolvência, os bens afetados no contrato não poderão ser atingidos por eventual penhora, por exemplo.

Assim, existe uma clara separação entre o patrimônio pessoal do fiduciário e o patrimônio afetado por meio do trust, não podendo esse ser objeto de processos de recuperação judicial ou falência daquele.

Nos Estados Unidos, o trust é mais comumente utilizado como modalidade de planejamento familiar sucessório, em que passa a operar como um testamento, a fim de que os bens da herança sejam destinados a uma correta administração, evitando-se a perda de um patrimônio construído no decorrer de muitos anos.

Já no Brasil, atualmente, tramita na Câmara dos Deputados o Projeto de Lei 4.758/20, de autoria do deputado Enrico Misasi (PV-SP), que prevê a regulamentação do contrato de fidúcia no país.

O contrato de fidúcia deverá prever os direitos e deveres das partes, que poderão ser pessoas físicas ou jurídicas, respeitando-se as previsões legais. Assim, a fidúcia, se aprovada, legitimará o fiduciário para o exercício de todas as ações atinentes à defesa dos bens e direitos objeto do contrato.

Assim, muito embora ainda não haja regulamentação legal deste instituto no Brasil, o contrato de trust mostra ser uma ferramenta bastante interessante de gestão patrimonial, por meio da qual a administração de ativos é conferida a um administrador especializado, para que possa exercer eficientemente a administração e gestão de ativos de terceiros.

Bianca Frank Trevizan, Advogada, graduada em direito, pela Universidade Estadual de Londrina (UEL) (2018), inscrita na Ordem dos Advogados do Brasil, Seção São Paulo (OAB/SP) (2020). Pós-graduanda em Direito Processual Civil pela Faculdade Damásio de Jesus, autora de artigos. Advogada no TM Associados.

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Importância do Compliance trabalhista para as empresas

Negócios / O termo compliance tem origem do verbo em inglês “to comply”, que significa “obedecer, estar em conformidade com as leis, padrões éticos, regulamentos internos e externos”.

O compliance nada mais é do que um código de conduta, com caráter público (geralmente disponibilizado no site de determinada empresa) no qual a empresa define seus valores, objetivos, metas e padrões de como agir em determinadas situações, perante os clientes, fornecedores e colaboradores. Surgiu com o pleno intuito de evitar desvios de condutas, preservando o princípio da boa-fé e segurança jurídica.

Além de padronizar as condutas a serem tomadas pela empresa e por seus colaboradores, as regras de compliance têm o objetivo de tornar as empresas transparentes perante o mercado e a sociedade.

Seguindo nesta premissa, salienta-se que o compliance trabalhista surgiu com o intuito de transparecer ao mercado e à sociedade a postura e tratativas tomadas por determinada empresa perante os seus colaboradores. Referido dispositivo zela pela prática de boas maneiras da empresa e seus colaboradores em manter a conformidade de seus atos/exigências com as legislações pertinentes ao direito trabalhista, reduzindo os riscos de sofrer multas administrativas ou outras penalidades. Neste esteio, ressalta-se que, o principal objetivo do compliance trabalhista é minimizar o passivo trabalhista, ou seja, os índices de demandas judiciais.

Neste esteio, ressalta-se que o principal objetivo do compliance trabalhista é minimizar o passivo trabalhista, que compreende em criar, de certa forma, uma proteção ao risco trabalhista que a empresa possa vir a sofrer por prática de condutas ilegais. Para isto, deve-se adequar as atitudes admitidas na organização, desde a base até a diretoria/presidência, instituindo também punições para os que descumprirem o determinado no código de conduta.

Além disso, para que haja um efetivo cumprimento das regras do compliance trabalhista, e ainda, de certa forma, uma “fiscalização” das condutas dos colaboradores/gestores, é de suma importância, a criação de um canal de denúncia que, dentre outros, deve preservar o anonimato e a eficiência, onde os colaboradores poderão realizar suas queixas, denúncias e situações que entendem ferir o código de conduta da empresa.

Para que o compliance trabalhista seja instituído e harmonioso, cumprindo com seu propósito, é necessária a instituição de uma equipe multidisciplinar, na qual o setor de recursos humanos deve trabalhar concomitantemente com o setor jurídico, contábil, bem como com a gestão (encarregados/diretoria etc.) para atuar e detectar na prevenção de riscos, com a finalidade de evitar desentendimentos entre colaboradores e superiores, acidentes de trabalho, desenvolvimento de doenças ocupacionais e outras situações que possam dar causa a eventuais proposituras de reclamações trabalhistas.

Para que haja a efetiva mitigação do risco trabalhista, as atitudes a serem tomadas pela empresa vão muito além do que, por exemplo, simplesmente fornecer equipamentos de proteção individual (EPI), deve-se apurar as necessidades da empresa e de cada setor e ajustar as premissas a isso.

É possível citar como exemplo um setor de determinada empresa que haja a demanda de que os funcionários realizem horas extras habitualmente. Neste caso, deve-se verificar qual a melhor estratégia para solucionar o problema, podendo ser a solução a limitação de 2 horas extras por dia com a instituição de banco de horas, ou a contratação de mais funcionários, ou ainda, a hipótese da promoção de um ou dois funcionários para cargo de confiança, o qual nos termos do art.62 da CLT, não possui controle de jornada, mas com direito a acréscimo de 40%.

Ou ainda, a empresa constar expressamente em seu código de conduta que é intolerante a trabalho escravo, ao trabalho infantil, bem como ao assédio moral e sexual, repudiando e criando punição expressa para quem ferir tais recomendações, independentemente do cargo que o indivíduo infrator gozar.

Em outros casos, podem ser citadas empresas que possuem linhas de produção, que, além de fornecer equipamentos de proteção individual (EPI), constam de seu código de conduta que haverá, periodicamente, a realização de estudos e laudos ergométricos com o objetivo de verificar quais os possíveis prejuízos que determinada função traz ao obreiro se exercida por muitas horas e por longo tempo, e ainda, constando quais atitudes serão tomadas para evitar o desencadeamento de possíveis doenças oriundas da postura na qual o obreiro permanece durante o labor, ou pela realização de movimento repetitivo ou pelo carregamento de peso em excesso.

Por fim, conclui-se que, a instituição de um compliance trabalhista não erradicará a totalidade dos riscos da empresa, tendo em vista que não há organização livre de riscos econômicos e empresariais, entretanto, através do compliance trabalhista é possível que tais riscos sejam mapeados, controlados, calculados e até mesmo evitados, objetivando a mitigação do passivo trabalhista, bem como que a empresa aumente o nível de credibilidade perante seus clientes, fornecedores e colaboradores, fazendo com que todos os indivíduos queiram negociar e trabalhar com aquela organização.

Júlia Piovesan de Souza é advogada, graduada em direito, pelo Centro Universitário Padra Anchieta (2018), inscrita na Ordem dos Advogados do Brasil, Secção de São Paulo (2019). Pós-graduanda em Direito Empresarial pela Faculdade Legale, autora de artigos. Advogada no TM Associados.

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Como funciona o processo de registro de marca no INPI

A sociedade já possui o conhecimento da importância do registro de uma marca no Instituto Nacional de Propriedade Industrial (INPI), para dar relevância e proteção as marcas, que representam um negócio, produto ou serviço.

Porém, ainda hoje se tem muitas dúvidas sobre como funciona o processo de registro da marca, motivo pelo qual o presente artigo tem como objetivo explicar o passo a passo do processo, seus prazos e taxas.

O primeiro ponto importante é conferir se a marca que se pretende registrar ainda não foi registrada, pois marcas iguais não serão aceitas pelo INPI.

Para isso, é necessário que uma busca no banco de dados do INPI seja realizada, para consultar as marcas já registradas, e as que ali não aparecem, (salvo aquelas vedadas pela legislação, como os casos das marcas de alto renome e marcas notoriamente reconhecidas, que a legislação veda o registro) poderão seguir com o registro normalmente.

É importante também que a marca tenha um setor definido, ou seja, que tenha uma classificação específica, por exemplo, restaurantes, lojas de vestuário, agências de publicidade etc. Isto porque, no momento específico do requerimento do registro todos estes dados deverão ser informados ao INPI.

Outro passo prévio é a definição da natureza e da apresentação da marca, ou seja, se será uma marca de natureza de produtos, serviços, mista ou de certificação; e se irá possuir uma logomarca, se terá apenas o nome comercial, ou qualquer outra especificação quanto a sua apresentação.

Quando tudo estiver definido, é oficialmente o momento de colocar as mãos na massa. Originalmente o INPI cobra duas taxas para o registro, uma logo no início do processo e outra no final (quando a marca já tiver sido deferida para o registro). Porém, se for necessário a apresentação de mais documentos para a avaliação do INPI, outras taxas poderão ser requeridas.

A taxa inicial é de R$ 355,00 (trezentos e cinquenta e cinco reais) para registros de marcas com especificação já aprovada, ou seja, para marcas de produtos e serviços que já constam nas listas do INPI, e a taxa final (quando a marca for deferida) é de R$ 298,00 (Duzentos e noventa e oito reais) para MEI, ME e EPP e R$ 745,00 (Setecentos e quarenta e cinco reais) para empresas que não são beneficiadas com o desconto concedido pela legislação.

Porém, como já mencionado anteriormente, outras taxas poderão ser requeridas pelo INPI, ou no caso de indeferimento da marca, onde será possível ingressar com recurso (e este gerará uma taxa a parte para a sua apresentação).

Após o pagamento da primeira taxa será necessário realizar o acompanhamento do processo, verificando seu andamento e nesta fase o INPI realizará um exame formal do pedido. No exame formal o INPI pode exigir novos documentos comprobatórios e o prazo para a apresentação dos mesmos é de apenas 5 (cinco) dias.

Se estiver tudo certo, o pedido é publicado e abre-se prazo de 60 (sessenta) dias para a apresentação de oposições. Aqui, terceiros podem se opor ao registro da marca, alegando que o nome é contrastante com outra marca já registrada, por exemplo. Se houver oposição, o prazo para a manifestação desta oposição é de 60 (sessenta) dias.

Após a apresentação de oposições e manifestações, o INPI irá decidir pelo deferimento ou indeferimento da marca.

Com o deferimento se faz necessário o pagamento da taxa final já mencionada em 60 (sessenta) dias, e após o pagamento a marca será protegida por 10 (dez) anos, podendo ser prorrogado este tempo por prazos de 10 (dez) anos sucessivos.

Já com o indeferimento, pode-se ingressar com recurso no prazo de 60 (sessenta) dias, realizando o pagamento de nova taxa, e nesta fase tem-se a oportunidade de demonstrar novamente os motivos pelos quais a marca deverá e poderá ser registrada. Os peritos do INPI irão avaliar novamente o pedido e tomar uma decisão final. Das decisões do INPI, cabe, também, a tomada de medidas judiciais.

Importante lembrar que o registro de uma marca é a única ferramenta capaz de protegê-la legalmente de cópias ou concorrência desleal, além de garantir ao seu possuidor o direito exclusivo do uso da marca em todo o território nacional, além de poder estender este direito para mais 137 países membros da União de Paris de 1883.

Portanto, nas palavras do Dr. Leonardo Theon de Moraes, mestre em Direito Empresarial e Sócio Fundador do escritório de advocacia empresarial TM Associados, “o ato de registro de uma marca é um verdadeiro investimento na empresa, e não uma despesa, pois tal ação irá refletir diretamente no futuro da empresa em si, no marketing, na identidade visual, na segurança de retorno dos investimentos em publicidade e propaganda e no reconhecimento dos clientes.”

Desta forma, apesar de trabalhoso o processo de registro de marca, este se faz extremamente importante para os negócios.

Giovanna Luz Carlos
Advogada, graduada em direito com ênfase em Direito Civil pelo Centro Universitário Padre Anchieta – FADIPA (2019) inscrita na Ordem dos Advogados do Brasil, Seção São Paulo (OAB/SP). Pós-graduanda em Processo Civil pela Faculdade Damásio de Jesus. Advogada na TM Associados.

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Primeiras considerações sobre a nova lei de licitações.

Por que ela é importante?

A Nova Lei de Licitações, apelidada de NLL, lei nr. 14.133/21, mais compilou leis esparsas e decisões dos tribunais brasileiros que inovou, e em verdade, é mais um passo pela busca da participação do Brasil como membro efetivo na OCDE (Organização para a Cooperação e Desenvolvimento Econômico).

A promessa da promulgação desta lei foi a de reforçar a integridade dos sistemas de compras governamentais. Critérios de GOVERNAÇA e COMPLIANCE foram inseridos na lei, possibilitando maior segurança jurídica aos contratantes, e buscando maior eficiência na aplicação dos recursos públicos.

Em que ela avançou?

Bons avanços em governança, com os seguintes elementos gerenciais a serem implantados pelo Poder Público:

  • Plano Anual de Contratação;
  • Estudo Técnico Preliminar;
  • Gestão de Competência com segregação de funções, que consiste na separação de funções de autorização, aprovação, execução, controle e contabilização das operações, evitando o acúmulo de funções por parte de um mesmo servidor;
  • Gestão de Riscos;
  • Contratações Eletrônicas;
  • Preferência pelo acompanhamento digital das obras;
  • PMI (Procedimento de Manifestação de Interesse), que busca por solicitação à iniciativa privada as soluções da Administração Pública, suprimindo a assimetria de informação entre o Poder Público e o mercado.
  • Sistema de Reputação com criação de cadastro positivo dos fornecedores que cumprirem seus contratos.

Bons avanços em Compliance:

  • exigência de programas de integridade nas contratações de grande vulto;
  • estabelecimento dos critérios de julgamento das propostas;
  • responsabilização do gestor em casos de negligência clara e grave pela “culpa in vigilando”;
  • Criação do Portal Nacional de Contratações Públicas (PNCP);

Qual foi o impacto desta lei na vida das empresas e das pessoas?

O maior impacto para as empresas diz respeito a busca da garantia de que o processo licitatório será justo, eficiente, transparente, e acessível a todos que se dispuserem a dele participar. Com regras claras, traz segurança jurídica aos participantes, que terão as mesmas oportunidades na concorrência.

Já para o cidadão, o impacto desta lei busca a garantia da eficiência da aplicação dos recursos públicos, e isso gera o esperado best value for money, ou melhor relação qualidade/preço, que significa que pelo menor preço o Estado fornecerá ao cidadão uma melhor estrutura, e um serviço público de melhor qualidade.

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