The settlement of the custody of the children, it is essential to ensure the stability of the emotional and legal entities, while protecting the rights of the child, and to fostering an environment that is family-friendly, healthy.

In the custody of the minor children is one of the topics that are most vulnerable and high-impact in-Law in the Family, because it is directly linked to the protection of human dignity, and the full development of the child and the adolescent. In the context of dissolution of the marriage is to be for a divorce, legal separation, or termination of the common law, the definition of the guard may not be merely an informal or unspoken. It is essential that the definition is clear, formal, and coated with legal validity, and ensuring the predictability, stability, and security for the child, and that is the most vulnerable part of this process.

In this scenario, the settlement of the guard, is emerging not only as a formal procedure, but like a real instrument for the protection of an integral, contributing to the formation of a family environment that was safe, emotionally healthy, and is legally protected.

The concept of the store on the Right to brazilian

In the brazilian legal system, the office of the keeper is governed in particular by the art. 1.583 Code Civil1, it offers two modes: the left line and in the joint custody. The first one assigns it to one of the parents or, in exceptional cases, to a third party of the charge exclusively to make decisions regarding the life of the child, such as issues related to health care, education, religious and moral training. The parent who does not have custody has the right of life and the duty to oversee the best interests of the child or young person.

In turn, joint custody is in the division the balanced the responsibilities of parenthood, regardless of the residence of the physics of the child. Both parents participate in the key decisions, and promoting co-responsibility and co-operation in the formation of the child. This method has been further reinforced by the law, 13.058/14, which established it as a rule, in the second paragraph of art. 1584 of the CPC2, even at the risk of loss or litigation, except for cases in which one of the parents is to express unwillingness on the left, or when there are no elements that indicate the likelihood of a risk of domestic violence or family member, this is your last chance has been included by the law in 14.713/23.

It is interesting to note that the guard is not to be confused with the physical possession of the child. The concept encompasses not just the living of daily life, but in the exercise of the power of the family in its entirety. You should, therefore, be seen as a legal instrument which is designed for the protection of the rights of the child, and your app will always comply with the principle of the best interests of the minor, as outlined in the Constitution, the Statute of Children and Adolescents (law 8.069/19903) and by the international treaties ratified by Brazil, such as the un Convention on the Rights of the Child, united nations.

The proper definition of the left is, therefore, a central element in the structure of the parent-child relationships, post-dissolution of the union of husband and wife, and it is essential to ensure the stability of the emotional, the physical and legal status of the child, in accordance with the fundamental rights to which they are provided.

The function is protective of the settlement on the left

The settlement of the care and custody of a minor child, far from being a mere act of doing this, it is like a veritable instrument for the comprehensive protection of children and adolescents. When you sign up for a half of a court judgment or approval of the agreement, the duties and the responsibilities of parenting, it can create an atmosphere of predictability, security and stability in the law that is fundamental to the development of physical, mental, emotional, and psychological-of the child.

In the context of a separation, or a dissolution of the union as husband and wife, the absence of a legal definition of custody can generate the recurring conflicts between the parents has a negative impact on the daily routines of a child and commit to your health, mental, and emotional. Situations, such as making one-sided, sharp changes in the application, the absence of objective criteria, the division of responsibilities, and episodes of alienation, parental, are typical examples of the harm resulting from inaction and the regulation of the police.

In this sense, the closing of the guard is not the only means of protection for the children, but it is a duty of care on the part of the parents and the State. It ensures that the enforcement of the fundamental rights set out in art. 227 of the Constitution of Federal4, which is that it is the duty of the family, of society and of the State to ensure children and adolescents, with absolute priority, the right to life, to health, to education, right to dignity, respect, freedom and family. To the left of the duly established, it’s also possible that those rights are to be exercised in a manner independent of their parents, to respect the ties of friendship, and ensuring the stability of family relationships.

In addition, the left settled favor of the exercise of the power of family-of-way, balanced diet, and avoiding abuses, and promoting the coparentalidade in charge. It allows, for example, access to public and private services in a way that facilitated the implementation of administrative decisions and the responsibility in the case of a breach of the duties of parenting. It is as essential to the protection of the child from the effects of the breakdown of cohabitation of husband and wife, thus preserving their right to a continuation of the ties of friendship, and life that is in harmony with both your parents.

The consequences of the absence of a settlement on the left

In the absence of a settlement official custody, either by court order or by agreement with the approved, you commit directly to the stability and protection of the child or young person. This is the default, which undermines the exercise of the power of family, and it can have serious consequences for the legal, practical and emotional, for both the minor and the parents.

In the legal aspect, and the lack of definition on the left makes it more difficult for the performance of acts of civil life, that it require verification of parental authority, such as school enrollment, medical care, or for inclusion in a health insurance plan, the issuance of passports, visas, obtaining official documents and access to social security benefits. In many cases, the institutions, both public and private, require proof of the guard to allow for such a procedure, and in the absence of such a document cannot be or is it slows down the response to the needs of the child.

In addition to this, the markets will be promoted recurring conflicts between the parents and, when the voltage of the family, as well as affecting the mental state of the child. In the absence of a clear set of rules about intimacy, decision making and responsibilities of parenting tends to lead to constant disputes, which exposes the child to an environment of insecurity, emotional, and psychological.

The other risk, it is important for the occurrence of alienation, parental, as provided for in the Law 12.318/105, which is in the handling of the child or teen to keep her away from the other parent. When the guard is not defined, it becomes more and more difficult to identify, and deter this type of conduct, all of which can seriously compromise the bond of family, and the emotional development of the child.

In the end, the lack of a settlement that prevents your legal responsibilities in case of an omission, or negligence on the part of one of the parents, making it more difficult for measures such as the revision of the food, and requests for modification of custody, the regulation of on-site visits or application of the protective measures.

In this scenario, the settlement of the guard, it is essential to not only act as an organization the family, but as a true measure of the protection of the child. To formalize his / her parental duties, and to ensure the rights of the child, to promote the peace of the family relationship, to avoid the criminalization of unnecessary, giving the integral protection of children, as required by brazilian law.

Concluding remarks and perspectives for the future

The settlement of the guard must be understood as fundamental to the protection of children’s education, and not just as an act of doing this. To formalize the responsibilities of parenting, it ensures an environment of stability, predictability, and caring, and contributing to the emotional well-being, and legal problems of the child.

In addition to the prevention of conflicts and to ensure the rights of the guard, is legally defined fulfills the constitutional principles of the dignity of the human person, and the priority of the rights of the child and the adolescent.

For the future, it is essential that the Judiciary to act with awareness, and that policies to encourage responsible parenthood, family mediation, and with the support of their families. Commit to a culture of left theory, is to invest in the education of the links are healthy and full development of children and adolescents, which is in line with the values of a Democratic State of Law.

1 Art. 1.583. On the left is a unilateral or shared. (As amended by the Law no. 11.698, 2008).

2 Art. 1.584. On the left, unilateral or shared may be able to be: # 2, When there is an agreement between the mother and the father, and of the custody of the child, with both parents, and able to wield the power of the family, it will be applied to the joint custody unless one of the parents to tell the magistrate that you do not want custody of the child or teen or when you have elements that indicate the likelihood of a risk of domestic violence or family member.

3 of the Law no. 8.069/1990:
Art. 1 of This Act contains provisions on the comprehensive protection of the child and the adolescent.
Art. 3 in The child and teenager enjoy all the fundamental rights inherent in the human person, without prejudice to the full protection of this Law is to ensure to them by the act or by any other means, for all the opportunities and facilities in order to facilitate the development of the physical, the mental, the moral, the spiritual, and the social conditions of freedom and dignity.
Ii. All the rights provided for in this Act shall be applied to children and adolescents, without discrimination on grounds of birth, family status, age, sex, race, religion, ethnicity or color, religion or belief, disability, personal development, e-learning, economic status, social environment, region, and place of residence or the condition that distinguishes individuals, families, and the community in which they live.

4 Art. 227. It is the duty of the family, of society and of the State to protect the child, the adolescent and the young man, with absolute priority, the right to life, to health, to food, to education, leisure, professional training, culture, dignity, respect, freedom and family and community, in addition to putting them safe from all forms of negligence, discrimination, exploitation, violence, cruelty, and oppression.

5 of the Law nº 12.318/2010:
Art. 2, it is Considered an act of alienation, parental interference in the psychological preparation of the child or adolescent is promoted or triggered by one of the parents, the grandparents, or that you have a child or young person under the authority, control or supervision to which repudie a parent, or that it may cause harm to the establishment and maintenance of links with the east.

https://www.migalhas.com.br/depeso/428078/regularizacao-da-guarda-como-instrumento-de-seguranca-infantil

Initially, it is noted that in the current context of the fierce competitive market, building a visual identity is solid, it has become essential for the differentiation of the products and the loyalty of our customers. In this scenario, the aesthetic and symbolic of the consumer goods began to play a strategic role in the practice of branding, requiring the legal protection of proportion to their importance.

In response to these developments the legal framework of the brazilian went on to acknowledge, express, the registration of the trademark for the position recognizing it as a form of stand-alone sign. This award aligns with the Brazilian guidelines have been consolidated in a foreign legal systems, where a specific position of a visual element on the product, it is treated as an asset of the industrial property subject of the rooms.

In response to these developments the legal framework of the brazilian went on to acknowledge, express, the registration of the mark on the positionand recognition as a form of stand-alone sign. This award aligns with the Brazilian guidelines have been consolidated in a foreign legal systems, where a specific position of a visual element on the product, it is treated as an asset of the industrial property subject of the rooms.

On the face of it, the position and represents, therefore, a new legal norm is relevant in the field of intellectual property, and to allow for the protection of the visual features that are applied in a certain place on the product, even though they do not change their form or function, you give them a symbolic value, distinctive and appealing in the market. This is a response to the legal complexity of the design of a contemporary, and in the constant search for the differentiation of the business environment.

The concept and the elements characteristic

From the perspective of the Right, trade mark, at the mark position can be regarded as a distinctive sign applied to a specific, fixed and unchanging, in a certain part of the physical medium, which is often the product itself or its packaging. Unlike most brands, names, figures or three-dimensional, and that it protects is not the signal, in and of itself, but the layout is peculiar, and is not functional in the context of the object.

In other words, the protection provided by the brand’s position is based on the combination of the strategic location of the signal, from this position, it possesses a distinctive character, and does not perform the role of technical or utilitarian. On the distinctiveness, in this case, it is apparent to the perception of the consumers with this setting to a source, the business of the product, turning the position of the element symbol.

In this respect, it is well-known for some examples of paradigmatic in the international arena, such as the sole of red in the shoes of the brand, christian Louboutin, which is applied exclusively in the lower part of the shoe; and the three stripes on the sides of the shoes and Adidas, whose repetition in a standardized and has become the visual identity of the brand name, or the sewn-on bow in the back pockets of your jeans-Levi’ss, an element which is recognized and is directly related to the origin of the product. For such signals, even in isolation, simple or a little dark theme, acquired distinctiveness, context-from its mounting in a location-invariant, and they are able to identify the product in the market and to differentiate your brand ahead of the competition.

As permitted by law and the requirements of the Brazilian

The consolidation of the regulation of the brand’s position in the brazilian legal system was made by means of the decree-INPI/PR 37/21¹, which entered into force on 13/9/21. The law represented a significant step forward in recognizing explicitly that the category of the brand name as a possible candidate for the record, setting forth the criteria that must be met at the time of the analysis, the technique of the application.

In accordance with the ordinance, to the registrability of the mark, the position requires that, on a cumulative basis, that is, the signal is applied to a particular position and to the particular product, the location of which does not possess the function of a technical or utilitarian, and it is, therefore, not related to any of the functional element. In addition, it is essential that the resulting configuration possesses a distinctive character long enough to allow the consumer to identify the origin of the business of the product by looking at the position of the signal.

The technical assessment carried out by the INPI (National Institute of Industrial Property demand is not only to give a detailed description of the mark and its application, but also for the presentation of graphical presentation of appropriate supporting documents showing the exact location of the signal. To do so, it is a requirement that a portion of the product to which the signal is inserted is highlighted with solid lines or shaded areas, as in the other parts of the object should be represented with dashed lines, in order to delineate clearly the scope of the protection sought.

This is a graphical representation fulfills a fundamental role, since it allows the examiner to assess with precision whether the brand name is associated with the position’s distinctive and unchanging, and in compliance with the parameters of the law. It is, therefore, a crucial step to ensure that your order is not to be confused with the marks, figures, or three-dimensional, and looked forward to the very nature of a brand’s position as an engine for visual differentiation in the market.

The difference between a trademark and brand name of three-dimensional

Even though the brand name and the brand name of three-dimensional to share the fact that they fit between the so-called signs of non-standard nature of the legal and protected elements differ substantially from one another in the context of the Right Parties. This distinction is essential in order to avoid overlaps, improper protection, and to delineate properly the subject matter of the request for registration with the INPI (National Institute of Industrial Property rights.

The brand is three-dimensional with respect to the shape of the plastic, or the volume of a product or its packaging, to the extent that this order, all by itself, is a distinctive feature and is not directly related to the technical requirements and functional. The protection is based on the set of qualities that can be viewed by the consumer as an element of the identifier of the source of business value. A classic example of this is in the shape of the bottle of the Coca-Cola company, of which the outline is acknowledged throughout the world.

On the other hand, is the brand name of the position, it does not protect the whole of the products, but the specific location of a certain way about it. The claim, therefore, is the use of a visual element such as color, symbol, drawing, or painting in the position of the invariant and non-functional, whose repetition, and the association constant of the brand name has become distinctive in the eyes of the consumer. The protection takes place on the grounds of the uniqueness of the position and the shape of the object in and of itself.

In this context, the position of the distinction of his character is essentially a two-dimensional, which is linked to the mounting space of the signal, while the three-dimensionality concerns the very structure of the body of the product. The distinction is purely theoretical, it has no practical impact at the time of submission of the request, the evidence of distinctiveness, and the determination of the scope of the rights conferred on it.

Thus, to understand the boundaries between these two categories, it is essential to not only have a correct legal classification of the sign, but it’s also a strategy that marcária effective, especially in the areas in which the design and appearance of the products, exert a decisive role in the choice of the customer.

Procedures for registration

In the process of registering a trademark in place in Brazil following the procedures generally applicable to the claims of a trademark with the INPI (Instituto Nacional da propriedade Industrial), but with the specific requirements that are related to the nature of the peculiar to this type of sign. For the correct compliance with this requirement is critical to the acceptance of the order; and the consolidation of the legal protection that you want.

First, the applicant must indicate in the application form to e – mode ‘trademark’position, distinguishing it from other categories, such as the word mark, figurative, mixed -, or three-dimensional. This initial training is critical, as it guides you through the technical examination of the mark in the light of the criteria of this kind.

In addition to this, the application must contain a graphical representation of the need of the product, showing clearly the exact location of the signal to be claimed. In accordance with the guidelines set forth by the PTO, in this representation, we must point out the area in which the mark is applied by means of solid lines or shaded areas, while the rest of the parts of the product must be shown with dotted lines, so as to avoid any ambiguity as to the object of protection. That taken care of the technical it aims to delimit the extent of the right of parties posed, making it clear that it’s not a matter of protection in the form of the product, however, the position of the signal on it.

Also, it is necessary to present a formal description in-depth, in which the applicant is to indicate the type of signal, its location, its distinctive features, and the way in which such a configuration, it is perceived by consumers as an indication of the origin of the business. If the signal does not own distinctiveness that is intrinsic, it is recommended that if the evidence of distinctiveness acquired (secondary meaning), in particular by means of statements, the use of a continuous and a recognized brand name in that setting.

During the technical examination, the pto may be able to formulate the requirements of the formal or substantive, including that related to the functionality of the signal is, for lack of distinctiveness, or the use of a position in the segment of the market that is involved. In such cases, it is the responsibility of the applicant to submit the answers-informed, and, if necessary, supporting documents, which explain the distinctive character of the mark in the position.

In the end, it is important to note that, just as in other types of marks, the registration of the trademark for the position, once it is granted, it gives the holder the right to the exclusive use in the whole of the national territory, for an initial term of ten years, renewable for successive periods of the same duration. It is, therefore, an important instrument for the consolidation of intangible assets and fixed assets and for the preservation of the visual identity of the brand in the face of the market.

Advantage and strategic conclusion

The possibility of the registration of the mark position, it represents a significant advance in the brazilian system for the protection of marcária, in particular, by expanding the scope of protection of distinctive signs, and adapt the organisation to the new realities of today’s marketplace, which is strongly based on the aesthetics, the symbolism and the visual experience for the customer.

From a strategic point of view, the position helps to solidify the visual elements that are as unique as the assets of intellectual property, ensuring that the holder has the exclusivity on the settings that you are not limited to, name, or logo, but they are incorporated in to the imagination of the consumer, by the means of the repetition of a constant, and the familiarity of the senses. This exclusive reinforce your branding, and contributes to the loyalty of the clients and puts the brand in a prominent location in front of the competition, especially in sectors that are stretched to the limit, or with products that are visually consistent.

In addition to this, the registration of a trademark can be a barrier to effective anti-unfair competition, and dilution of marcária, to protect the visual settings that could be easily settled by a third party is not permitted. Recognizing the value of the elements as seemingly simple as sewing a song, a color that’s applied in a specific place in the system of trade mark application shall concentrate on a more expansive wealth of design and visual communication in the business strategy.

It can be concluded, therefore, that it is the mark of a position to not only enrich the legal framework of intellectual property rights, but it also offers the companies with a powerful tool to protect your identity, marketing. Their use, however, demand planning, a legal notice, a clear definition of the brand strategy, and technical precision in the preparation of the application for registration. In an environment of increasing the valuation of intangible assets, and this is a feature that deserves special attention from the part of the operators, on the right, and the managers of the business, focused on innovation and brand-building strong and long-lasting.

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1 PORT_INPI_PR_37_2021.pdf
https://www.migalhas.com.br/depeso/428990/a-marca-de-posicao-no-direito-marcario-brasileiro

The estate planning is a way for you to organize and define it as the wealth of a person is to be distributed after your death. Although death is an inevitable reality, it is how we deal with it, especially in relation to the transmission of property, and rights, and can be planned in advance and carefully.

This plan aims to ensure that the order and the fulfillment of the will of the deceased, while also protecting the rights of the heirs, and of avoiding conflicts in the family, and are generally surrounded by the two main tools: the gift of life and for the last will and testament.

In Brazil, the Civil Code establishes the rules that establish the way in which heritage can be dealt with, particularly in relation to the protection of the heirs are required.

In this context, the brazilian legislation to create a balance between the freedom of the testator (the one who makes the will), and for the protection of the rights of the heirs. Therefore, it is essential to understand the ways of the donation, testament and new testament, and the legal implications of giving in to life as a legitimate part of the inheritance, and to the limitations imposed by the Civil Code.

In this article, we will cover the main concepts related to the covenant and grant, to explore the different aspects of these methods and how they operate in the context of estate planning.

Gift of life

The gift of life this is just one of the ways of the transfer of property to another person-even during the lifetime of the donor. Other than the will, and that happens after death, and the gift of life allows you, the donor will have the opportunity to see the satisfaction of your desires, and it is still alive.

This is the kind of gift can be used as a means of planning for the succession, allowing the stockholders to be streamed in and out to avoid the risk of conflict at the time of his death.

Should be noted that if the goods are donated to a property, the validity of the free will that requires the drafting of the deed (art. 108, DC and to register on the registration of immovable property (art. 1.245), as it is, without a record, the gift does not have any effect in relation to third parties.

In addition to this, the gift of life is to be subject to the specific rules, especially when it comes to a legitimate part of the estate, which must be complied with. That is, the donor may not donate goods, which, in the case of a death, is committed to the rights of the heirs are required.

Testament

The testament it’s a way for the declaration of the will made by a person who is to be executed after his death. It is one of the main instruments of the Law of Succession, being regulated by the articles of 1.857 at 1.990 of the brazilian Civil Code. It is, therefore, an act of unilateral, personal, revocable, the effectiveness of which does, after the death of the testator.

While it does offer a certain freedom, the will, you also need to follow all the legal regulations, in particular in relation to some legitimate, so that the failure will only be able to indicate freely to those who will get your assets out of the part, which corresponds to 50% of the total stockholders ‘ equity.

This means that you, the tester, you are free to choose the destination of up to 50 per cent of your goods, the called party is available.

There are many different types, will set out in the Civil Code, including the public, in the savannah and in particular, with the specific requirement for each and every one. In general, we can see that in the states

The audience is drawn up in the Tabelionato de Notas, in the presence of a notary public and two witnesses, one being automatically registered in the CENSEC the Central Law-of-Service and Electronic Log;
Cerrado’, is written by the testator, or by a third party, closed, sealed, and delivered to a notary public in the presence of two witnesses in order for it to be saved. The will remain a secret, and it only has of its content is revealed after the child’s death, and it can be open and read, in the presence of the court;
Especially it is written by the testator, and looked at the three witnesses, and then the death must be confirmed in court, to the effect (art. 1.876, civil code).

There are also special arrangements of the will to war or threat of war, or travel to you, such as maritime, aviation, or military.

In the testament, you can include a variety of provisions, including the choice of successors, the appointment of an executor, the appointment of an executor, and the provisions of the nature of non-interest.

For example, it is possible to provide for the authorisation of access to family members or attorneys of the medical records of the deceased, as well as how you can customize your digital legacy by naming a person you trust to unlock the phone, manage your email accounts, social networks, or request that we delete the content is in compliance with the LGPD, and the Civil rights Framework for the Internet.

Although you do not have the financial straight forward, these provisions protect the dignity, privacy, and the memory of the deceased, part of the estate planning in the digital reality art.

In all cases, the will may be revoked or changed at any time; provided, however, that compliance with the legal requirements.

But in the end, the one who is standing?

The standing is the share of 50% of the estate, which, by virtue of a law, it must be assigned to heirs, as necessary, to include the following: your spouse / partner (or partners), the ancestors (parents, grandparents, and all the descendants (children, grandchildren).

In respect of the spouse, it is important to point out that, it will not be the heir to need this if you are married, under the scheme, which will allow entitlement to inheritance, or concur with the descendants, or ancestors (art. 1.829, civil code). In the systems of separation, absolute and final in the aquestos, for example, the spouse’s participation may vary so it is important to analyse a case by case basis. In addition, as a general rule, ancestors (parents, grandparents) will only inherit if there are no top-down (art. 1.829, and (II).

In this case, the portion of the estate on the legitimate, it may not be laid freely by the testator, that is, it does not deserdar’ for these heirs, as they would like.

For a tester who wants to give away his assets, free-form, he may have called the ‘available’ out of the inheritance, which is the part that is left over after you have adjusted the part of a legitimate one.

The limits of the Donations will and Testament

So much for the gift of life and the will must comply with the limit for the standing. If the donation exceeds the value of the heirs may demand the return of the goods to be donated to compensation at the time of participation.

In addition to this, when a donation is made to an heir of life; it can be treated as an advance to the legitimate one. This means that the amount of some good or donated will be considered at the time of the estimate of the share of each heir in the inventory.

It is worth saying that only the offspring that are required for the collection (art. 2.002, civil code). The donations you make to your spouse, domestic partner, or other third parties do not form part of this account is, unless the donor has otherwise stated.

There are, however, the ability of the donor to include a provision for the waiver of the collection, which states that one as well, donated will not be counted as part of the estate, but also as an individual benefit of the heirs. Such a clause can be included either at the time of the donation, as it will, as long as you respect the limit on the amount available.

Some of the other terms that it can be placed both in giving and in the last wills and testaments, which include:

Incommunicability-Prevent the well-donated/tested, it is considered to be a part of the community property in a marriage to the trustee/beneficiary,
amounts that cannot be attached: it Ensures that the property donated by/tested-will not be seized in the event of a debt, the trustee/beneficiary,
Inalienability: which Restricts the sale or transfer of the well, during the lifetime of the donee/beneficiary
‘s Enjoyment: Grants from the donor/testator or by another person, for the right of use of the donated good/tested for as long as I live;
Fallback: Allows the donor to determine that the property to automatically return to its stockholders, or to the person indicated above, if the grantee dies before him, art. 547 CC). In the testaments, there is a reversal, as the heir set up to die before the testator, then the provision shall lapse, unless the testator has provided for replacement of the ordinary in terms of art. 1.947, and the s. s., of the Civil Code.

Other limitations may be imposed by the donor/testator, as to the conditions or arrangements on the use of the property. However, these provisions have not infringe on the legitimate part, or the provisions on the rights of the heirs are required.

Conclusion

To donate goods, or to draw up a will is legitimate ways to decide on the fate of your very own property. However, it is important to understand that there are rules that must be followed, especially with regard to the protection of the heirs are required.

The use of gifts in life, and it will, it is possible to establish conditions that guarantee the continuity of the goods and to maintain the legacy of the family. The estate planning appropriate to make sure that your goods are to be transmitted, in accordance with his will, and helps to prevent conflict, reduce costs and, at the same time, with respect to the rights of the heirs.

However, it is essential to remember that so much of the gift of life and the transmission will be subject to the ITCMD, state tax, whose tax rates and bands of the exemption varies greatly in accordance with local laws and regulations. To assess in advance the impact of such a tax, and, where applicable, schedule of donations, over time, can mean the economy is relevant and to enhance the effectiveness of the plan.

Therefore, the dimensions of social, economic, family, and the tax should be assessed in an integrated manner, preferably with the advice of the legal and accounting expertise.

Reference (s):

BRAZIL. Lei nº 10.406, de 10, jan. 2002. On the Civil Code. The Official journal of the european Union: Section 1 Brasília, DF, brazil, on 11 jan. 2002. Available at: https://www.planalto.gov.br/ccivil_03/leis/2002/l10406.htm. Available at: [accessed 13 jun. The year 2025.

BRAZIL. Law no. 12.965, de 23 apr. 2014. It establishes the principles, guarantees, rights and obligations for the use of the Internet in Brazil’s Marco Civil da Internet). The Official journal of the european Union: Section 1 Brasília, DF, brazil, the 24-oct. 2014. Available at: https://www.planalto.gov.br/ccivil_03/_ato2011-2014/2014/lei/l12965.htm. Available at: [accessed 13 jun. The year 2025.

BRAZIL. Lei nº 13.709, the 14th of August. 2018. The General law on the Protection of Personal Data (LGPD). The Official journal of the european Union: Section 1. the capital city of Brasilia, the 15th of August. 2018. Available at: https://www.planalto.gov.br/ccivil_03/_ato2015-2018/2018/lei/L13709.htm. Available at: [accessed 13 jun. The year 2025.

BRAZIL. Law no. 13.787, 27 dec. 2018. On the scan, and the use of the computer system for storage, storage, and handling of the medical record of the patient. The Official journal of the european Union: Section 1 Brasília, DF, brazil, on 28 dec. 2018. Available at: https://www.planalto.gov.br/ccivil_03/_ato2015-2018/2018/lei/L13787.htm. Available at: [accessed 13 jun. The year 2025.

SÃO PAULO (State). Law no. 10.705, 28 dec. The year 2000. It’s about a Tax on the Transmission of the “Cause of Death” and a Donation of Any Property, or other Rights (ITCMD). Diário Oficial do Estado de São Paulo, São Paulo, 29 dec. The year 2000. Available at: https://www.al.sp.gov.br/repositorio/legislacao/lei/2000/lei-10705-28.12.2000.html. Available at: [accessed 13 jun. The year 2025.

Camila dos Santos
Graduated in Law at Centro Universitário Padre Anchieta (2024). She is the author of the Articles. Paralegal have Associated with it.

Helen Rodrigues de Souza
She graduated in Law from the Pontifical Catholic University of Campinas, sp, enrolled with the Brazilian bar association, São Paulo (OAB/SP) (2019). Training in Human Rights and Social, from the Portuguese Catholic University in Lisbon (2020). Training in Data Protection Officer by – Law, the General Data Protection by Renato Saraiva Education Complex (2021). College Education on the Topics of Advanced Private and Public Law from the University of Santiago of Compostela (in 2021). A Master’s degree in Business Admnistration in Tax Management from the University of São Paulo and the Escola Superior de Agricultura ‘ Luiz de Queiroz (2022). Participation in the book “the Tax on agriculture”, by editora Lumen Juris (2023). The training in Litigation, Strategic, Getulio Vargas Foundation (2024). A post-graduate degree in Corporate Law from the Pontifical Catholic University of Rio Grande do Sul (2024). Attending a Latin-Legum Magister in Corporate Law and Capital markets, the Brazilian Institute of Capital markets in Sao Paulo. She is the author of the articles. As secretary-General of the Committee of the Business Law of the OAB/SP) the 33rd Subsection, Jundiaí, SP, brazil). The advocate and head of the Department, the Advisory does have Associated with it.

Interest on shareholders ‘ equity the following as an effective strategy for the economy, a tax on the taxable Income for the year, even after the restrictions of the law, 14.789/23, which was limited to its elements.

The interest on CAPITAL, Interest on Capital, as a tool for strategic planning, the tax is available at the companies in the brazilian tax by your taxable income. Unlike in the case of cash dividends, which do not affect the basis for the calculation of the corporate income TAX and the social contribution on net income, of the amounts paid by way of interest on CAPITAL are deducted from the corporate tax base, which may result in fiscal savings significantly.

It is a mechanism that, when properly structured, can substantially reduce the tax burden of the business, while at the same time that it pays to its members.

With the entry into force of this law, 14.789/23, after 2024, have implemented new rules and regulations that have an impact on the tax deduction for the expenditure of CAPITAL, generating impact in its application, requiring, therefore, a greater attention to the taxpayers in order to avoid legal implications.

In this sense, the present article is to present the best of the interest on the capital and major changes.

1. Concept of limits and deductible CAPITAL:

The community process (JCP) that correspond to one of the many forms of return on the capital invested by the partners, the interest paid or credited to the legal entity, the individual, to the shareholders or to the shareholders, in consideration of the shareholders ‘ equity.

When you distribute to the partners, the amount will become an expense is deductible on the basis of the calculation of the corporate income TAX and the social contribution on net income, in the basis of the taxable Income for the year, this deduction is limited by law 14.789/23.

They are referred to the two boundaries of the fact that, being applied in all cases, whichever is greater. The limits are:

(i) 50% of the retained earnings and revenue reserves; or

(ii) 50% of the net profit for the year prior to the recognition of its own CAPITAL, and the social contribution on net income.

The rate of income tax of at least 15% of the amount received by members, individuals must be taken into account, but such a tax is often offset by the savings of auditors of the company, you can get up to 34% of the value of the deductible, whereas, the corporate income TAX (15%), and the additional corporate income TAX (10%), and TAXES (9%).

1.1. personal:

The members of the receiving community process (JCP) will be subject to the payment of income tax – Tax deducted at Source at the rate of 15% of the amount received. There are a burden to be borne by the individual, when the effect of the distribution of interest on CAPITAL.

In light of this, it is crucial to carry out a preliminary analysis on the profit realized on the distribution, there is a view that, although all the partners will be taxed on the global economy (business + partner) can to be a positive one.

This operation may result in a lower net-of-a 19% relative to the distribution of dividends to shareholders, which, though free, to a person, they are not tax deductible for the corporation subject to the tax in full by 34%.

1.2. the legal Person

On the receipt of the interest on CAPITAL, for a legal entity in Brazil, it is not intended as a value consists of the revenue, and suffers from lump-sum taxation (IRPJ, CSLL, PIS, and COFINS), making it ineffective in this scenario.

1.3. Residents in the outdoors

The distribution of the JCPJ to natural persons and legal entities residing abroad, there is a need for a risk assessment concerning the treaties and the tax applied in the context of the scan, as it is a mechanism for distributing the profits, only in Brazil, which may have an interpretation as distinct from other countries.

1.4. economic Efficiency compared to the dividend

Although it is the CAPITAL enseje tax at source, to a partner natural person, as opposed to dividends (currently free), the fact that the company that makes it an alternative to the process is the most advantageous. On a net basis, the economy, the tax can reach up to 19% in relation to the distribution via dividends are fully taxable at the entity, without any of the tax benefits.

2.&vaginal bleeding, Changes in legislation after 2024

With the entry into force of this law, 14.789/23, is the rule of the community process (JCP) has undergone significant changes since January 1, 2024. The changes introduced by the new legislation that have a direct impact on the manner of calculation of interest on CAPITAL, thereby reducing the scope of the basis of the calculation is limited to the tax benefits provided by the companies optantes by the taxable Income for the year.

The main changes with respect to the reset of the accounts that make up stockholders ‘ equity, for the purpose of calculation of interest on CAPITAL. After 2024, it will only be deemed to be for the following items:

(i) the paid-up capital stock;

(ii) the reserve capital from the capital gain on the issuance of the shares;

(c) revenue reserves (other than those arising from tax incentives); and

(iv) the profit or loss, earnings, and treasury stock are included in the new legislation.

In this way, they are to be excluded from the basis of the reserves, arising from, out of grants, investments, and other incentives that were previously used to zoom in on the basis of the calculation.

Another point that is relevant with respect to the seal of changes in equity and the artificial in the calculation of interest on CAPITAL, that is, it considers only the increases in equity is effectively added to the capital stock of the company. This measure aims to avoid operations that swelled artificially on the basis of the calculation of the benefit, and without any consideration of actual monetary operation is performed as a form of tax planning, aggressive, aimed at raising the deductible expense of the community process (JCP).

The methodology for the application of the interest rate that is used, it remains in the short-term investments – it is the Rate of Interest on Long-Term, which is applied pro rata portion of the die, that is to say, in proportion to the number of days in the period as the basis for the calculation.

These changes, by restricting the possibilities of a deduction, has an impact on the effectiveness of a community process (JCP) as a tool for tax planning. The internal Revenue service, including, but he has published a manual for the guidance returned to taxpayers, with the objective to standardize the procedures, as well as to mitigate the risk of a claim arising from misinterpretations of the new times.

Conclusion and considerations

In practical terms, the changes will promote a reduction in the deductibility of the interest on CAPITAL, and, as a consequence, an increase in the burden of paying the tax, effective as of the company making the payment. The new law requires, therefore, a review of the strategies, taxation and more attention is given to the accounting standards used in the calculation of the benefit.

In spite of the limitations, as amended by the law 14.789/23), the distribution of profits by way of a community process (JCP) is an alternative to the tax advantage for businesses optantes by the rules of the taxable Income for the year, by providing material reduction in the taxable income of the corporation, especially when it is compared with the distribution of a dividend, which has the character of a deductible.

Even with the recent limited to, interest on CAPITAL, it remains one of the most effective tools for saving tax for businesses in the basis of the taxable income for the year. Their proper use can significantly reduce the cost of capital and optimize the distribution of the results.

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https://www.migalhas.com.br/depeso/432689/um-instrumento-de-economia-fiscal-e-as-alteracoes-da-lei-14-789-23

Introduction

For the discussion of mental health in the corporate environment, it is no longer a tariff-only social responsibility is to make it a legal requirement expressed in the labor law in brazil. The new version of the NR-1, which sets forth the general guidelines for the management of occupational risks, it brings a significant improvement with the addition of psychosocial risks, such as a formal obligation of the business.

This change leads to a significant impact, not only in the management of the people, but also for the compliance, labor and employment, the legal position of the business and preventing the liabilities of labor.

If, on the one hand, the law represents a step necessary to protect the mental health of the workers, on the other, its applicability in practice, it has raised many doubts, insecurities, and controversies in both the private sector as well as the organs for inspection.

That is, the NR-1?

The NR-1 is the standard that provides the guidelines for the BIO – Risk Management in the Workplace, which applies to all companies and institutions that have employees covered by the CLT – consolidação das leis do trabalho.

The most significant innovation of the new edition is the on-demand, which, in addition to the risk of physical, chemical, biological, ergonomic, and mechanics, are to be identified, assessed and managed the risks to performance, such as:

• Stress equipment
• Bullying and sexual harassment;
• The pressure goals out of all proportion;
• The overload of work;
• Organization-toxic;
• Interpersonal conflicts;
• Insecurity and psychological work environment.

For that, a new determination of the NR-1 that has generated so much backlash?

The debate on the NR-1 that does not revolve around the importance of the subject, which is, without doubt, but the practical difficulties in its application.

The big questions are:

• How to measure a psychological risk?
• What are the objective criteria that define a work environment that is psychologically healthy?
• What parameters should be used for the tax of your work for evaluation.
• What, in effect, you can generate a claim or a lawsuit?

In the absence of clear answers to these questions will result in a context of deep uncertainty for both companies, as well as for lawyers and professionals, and they monitor the observance of the guidelines for the safety of the work.

Deferral of term Solution or just a postponement of the problem.

Initially scheduled to enter into force on the 26th of may, in the year 2025, the new NR-1 that was their term delayed to may 26, 2026, after an intense mobilization of the business sector, trade unions and the government.

In the meantime, it is essential to note that the postponement does not eliminate the need for adaptation. In practice, it offers an additional period of time, so that companies can prepare for more structured way, but that’s the problem, that is, the lack of technical parameters to be clear, we remain the same.

What is the impact of the legal from the new NR-1?

Failure to comply with the standard, you can create a number of consequences, both at the administrative level, as well as in labor law and social security law.

1. Fines and other administrative sanctions

Failure to comply with the NR-1 that you can take:

• Fines imposed by the tax auditors of the work;
• Banned from the sectors or activities.
• Impairment at the operating level.

2. The increase in the liability for labor

In the absence of the management of psychosocial risks, which can generate:

• Recognition of work-related illnesses, like burn-out, depression, and anxiety;
• Actions for the recovery of such damages, arising out of, harassment, toxic environment or by workload;
• Discussions on the termination, indirect, based on the working environment harmful to health.

The technical challenges in the implementation of

In the absence of objective criteria, that is, at present, the major obstacle to the effective implementation of the new NR-1.

• The companies do not know exactly what actions they should take or how to document on the management of psychosocial risks;and
• Labor inspectors did not have clear guidelines for assessing compliance with the standard;
• The lawyers and professionals are faced with the standards, the interpretation of which is subject to controversy.

The results of this work are monitoring meetings, uncertainty, and an increase in the risk of criminalization.

How companies should prepare for it?

In spite of the insecurity of the technique, some of the practices that are essential:

1. The update of the RMP – Risk Management Program Include, explicitly, the psychosocial risks in the inventory of the risks of, and plan of action.

2. The diagnosis of organisation. To carry out research on climate, resources, and periodic assessments on:

• Work load;
• The quality of the leaders.
• The levels of the stress;
• The satisfaction of our employees.

3. The strengthening of the domestic policies

• Policy against harassment, sexual, and psychological abuse;
• The code of ethics, up-to-date, with an emphasis on respect, empathy, and psychological safety.

4. Building the capacity of community leaders and the HR department

• Training in human resources management, communication, non-violence, emotional intelligence, and care.

5. The creation of the channel to listen to the host

• The secure channel, and sensitive to the complaints.
• Access to psychological support and technical assistance.

6. The documentation of the strategic

• A record of all the preventive measures, training, awareness, and mitigation measures;
• The preparation of periodic reports to the evidence, if any, checks, or litigation.

Conclusion

The inclusion of psychosocial risks in the new version of the NR-1 that represents a paradigm shift in the working relationship. It asserts that mental health in the corporate environment, it’s not an option, or a benefit, but rather with a legal obligation, with a direct impact on the liability of labour, social security and the reputation of the business.

On the other hand, in the current environment of uncertainty, due to the lack of technical standards a clear, requires companies to take a stance that is pro-active, preventive, and strategically, that is documented.

The postponement of the period of validity should not be taken as an opportunity to move the stock, but rather as a time for you to prepare the organization, mitigate risk, and build a work environment that is healthy, safe, and legally protected basis. Companies that anticipate you will not only complying with a legal requirement, but it will also strengthen your culture, productivity, and competitive position in the market.

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https://www.migalhas.com.br/depeso/433828/nr-1-e-riscos-psicossociais-desafios-e-caminhos-a-conformidade