In bankruptcy, attorney’s fees are a fundamental element of the process when establishing the correct compensation for those professionals representing the interests of the parties involved. This matter sometimes sparks intense debates in the legal field, particularly regarding the classification of these credits as concurrent or non-concurrent.
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STJ rules the applicability of “undervalue” concept in real estate’s sale, under private order
In March 2023, the Third Panel of Brazil’s Superior Court of Justice (“STJ”) issued a significant decision addressing the applicability of the legal concept of “undervalue” in real estate’s sale, under private offer, as stated in Section 891 and its paragraph, of the Brazilian Code of Civil Procedure (“CPC”).
Superior Court reinstates possibility of enforcement against shareholders of company under reorganisation
By Paulo Guilherme de Mendonça Lopes and Alexandre Paranhos, published in the International Law Office (ILO) platform In September 2023, the Superior Court of Justice (STJ) issued a significant ruling related to a debt enforcement against shareholders of a company...
STJ decides on validity of assignment of credit originating from fines
Article by Paulo Guilherme de Mendonça Lopes and Alexandre Paranhos, published in the International Law Office (ILO) platform, which outlines the legal provisions that regulate fines (also known as astreintes) in Brazilian law.
Income Tax Return for individuals 2023 – RFB No. 2,134/2023
On February 27th, 2023, the Brazilian Federal Revenue Office ("RFB") published RFB Normative Instruction No. 2,134, which governs the Annual Adjustment Declaration of Personal Income Tax ("Income Tax Return") for fiscal year 2023 (calendar year 2022). The main change...
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