BMA Review #72
No. 72 of BMA Review presents our professional analysis of new government contracting law and allocation of environment risks, among other highlights.
Click here to read the full edition and view the list of the articles below.
Have a nice reading!
Coming up in Brazil's Constitutional Court: Collective Dismissal, The Continuing Effect of Expired Collective Agreements, and Negotiated Relaxation of Employment Rights - by Luiz Marcelo Góis and Cibelle Linero
There can be no doubt that the STF’s pronouncement on these matters is timely and will make a significant contribution to legal certainty and predictability in labor relations.
TAX
International tax cooperation: taking stock after five years - by Hermano A. C. Notaroberto Barbosa
International tax transparency rules adopted by Brazil has opened up a new front in relations between tax authorities and taxpayers.
ENVIRONMENTAL LAW
Allocation of environment risks under Brazil’s new government contracting law - by José Guilherme Berman and Marina Maciel
Risk matrices offer greater legal certainty for the parties, and allows bidders to price the environmental risks involved and take the action needed to prevent or mitigate them.
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LITIGATION AND ARBITRATION
Free exercise of appraisal rights for partners of limited liability companies - by Gustavo Kulesza and Thaís Vieira de Souza Pereira
The Superior Court of Justice decides that partners have the right to withdraw at will from limited liability companies, even if the Corporations Law has secondary application.
TAX
Shopping centers do not have legal personality and shouldn’t be taxed as if they do - by Vivian Casanova de C. Eskenazi and Carolina Carvalho de Andrade
The co-owners of the shopping center are the effective beneficiaries generated by operating their common asset, and therefore they are legally liable for the taxes attaching to the economic return fromtheir enterprise.
SUPERIOR COURTS
Judicial review of CADE’s decisions: Appeal RE no. 1.083.955 - by André Macedo de Oliveira and Sarah Roriz de Freitas
Although the STF’s decision can have persuasive weight, there is still room to challenge CADE’s decisions in the courts, which may well continue to review them, on a case-by-case basis.
