Energy Bills – According to the STJ the Rates TUST and TUSD should not be included in the VAT calculation

The price composition of energy bills includes the Rate for Usage of the Transmission System for Electrical Energy (TUST), if connected to the network of a transmission concessionaire (Furnas, Chesf, etc.) or the Rate for Usage of the Distribution System for Electrical Energy (TUSD), if connected to the network of a distribution concessionaire (Eletropaulo, CPFL, etc.). … Ler mais

Public Traded Companies in Foreign Markets, Investigated for Corruption in Brazil, Can Be Sued in These Jurisdictions by Investors

Since March of 2014, when Brazilian authorities uncovered “Operation Carwash”, dozens of executives and companies have been investigated and found guilty in Brazil, including Brazilian companies with American Depositary Receipts (ADRs) traded in the New York Stock Exchange or Over-the-Counter (OTC) markets in the United States and foreign companies publicly traded in other jurisdictions. Companies … Ler mais

The evolution of funding structures in Brazil: Crowdfunding, Convertible Loan Agreements and Convertible Debentures

In light of evolution of business relations and the “importation” of the American convertible note as a funding mechanism, mainly by early stage tech-companies (statups), new legal structures arose in Brazil and other types of unpopular structures started being used more often, such as the Convertible Loan Agreements and Convertible Debentures. We also noted the … Ler mais

Labor Legal regime applicable to employees hired abroad for providing services in Brazil and digital nomads based in Brazil

Nayara Ferreira Marques da Silva. Labor lawyer at Furriela Advogados. Cristiane Fátima Grano Haik. Labor lawyer at Furriela Advogados. 1.1.      Employees hired abroad to carry out In Brazil activities in Brazil Within the scope of private law, obligations contracted abroad are regulated by the law of the country in wich they were constituted. It is … Ler mais

Can Employers Require Their Employees Get Vaccinated Against Covid-19 In Brazil?

As soon as the news outlets announced the existence of vaccines against Covid-19 and even before the Brazilian Sanitary Surveillance Authority (“ANVISA”) had approved any of them, discussions arose in the Labor Law area with a big question: can the employer demand that their employees get vaccinated? After the approval and availability to the population … Ler mais

Cultural and religious rest days and the Brazilian labor legislation

Nayara Ferreira Marques da Silva. Attorney at Furriela Advogados.  Rest days regulated by Brazilian law. The Brazilian labor legislation recognizes the importance of rest for the health and well-being of workers, guaranteeing a set of rights related to weekly rest days, vacations and holidays. However, the regulation of non-Christian cultural and religious rest days is … Ler mais

Doing Business In Brazil – Main Legal Issues

Investir no Brasil requer um conhecimento jurídico especializado em todas as áreas relacionadas ao Direito Empresarial. Nosso manual “Doing Business in Brazil” fornece informações detalhadas sobre os principais aspectos jurídicos necessários para que o investidor tenha sucesso em suas aplicações no país. Faça o download.

Soluções para a convivência dos interesses público e privado na sociedade de economia mista

Apesar de o conflito de interesse existir nas sociedades de economia mista, tanto entre a finalidade lucrativa e a implementação de políticas públicas quanto entre o acionista majoritário e a sociedade, pelo fato de o Estado figurar em dois polos da negociação, existem mecanismos societários para contornar essa situação, conferindo aos acionistas minoritários a possibilidade … Ler mais

STJ: TUST e TUSD Não Fazem Parte da Base de Cálculo do ICMS

Na composição do preço final da conta de energia encontra-se a Tarifa de Uso do Sistema de Transmissão de Energia Elétrica (TUST), se conectados à rede de Concessionária de transmissão (Furnas, Chesf, etc.) ou da Tarifa de Uso do Sistema de Distribuição de Energia Elétrica (TUSD) se a conexão for à rede de Concessionária de … Ler mais