Finocchio & Ustra Sociedade de Advogados

Luciana Camponez Pereira Moralles, partner The carbon credit market is an economic instrument created to assign value to greenhouse gas (GHG) emissions and promote their reduction, encouraging society’s transition to a low-carbon economy. However, its credibility and integrity can be seriously compromised by fraudulent schemes, which undermine investor confidence and harm global environmental objectives.

Andrea Tincani, partner Camila de Godoy Ferreira, lawyer Júlia Cristina Arruda Savioli, lawyer Giovana Silva, trainee   In M&A transactions, it is common for risks and irregularities identified during the due diligence phase to require remediation before the transaction can be finalized. Additionally, certain critical steps — such as third-party approvals and structural adjustments — may be essential for implementing the transaction. These must typically be completed prior to the effective transfer of ownership.

The corporate law team at Finocchio & Ustra Sociedade de Advogados advised A9 — a company founded with the mission of transforming agribusiness through innovation, agility, and trust — in the acquisition of strategic assets from Coplacana, one of the most traditional and respected agribusiness cooperatives in Brazil. Established in 1948, Coplacana is headquartered in Piracicaba, São Paulo.

International Research and Development (R&D) agreements have become increasingly significant worldwide, as companies pursue global competitiveness, technological advancement, and integration into international value chains in response to growing demands for innovation.

It is known that intellectual property (IP) can be used as a policy tool during moments of geopolitical tension and commercial retaliation, particularly in the context of international disputes.

Lawyers Enéias Queiroz Amorim and Fernanda de Almeida Prado Sampaio have just become partners at Finocchio & Ustra Sociedade de Advogados, a law firm with over 22 years of experience and recognized as one of the most influential in Brazil.

Reinforcing its full-service practice, Luciana Moralles and Marcelo Schwartzmann are joining the firm’s team of partners Luciana Camponez Pereira Moralles and Marcelo Schwartzmann are the new partners at Finocchio & Ustra Sociedade de Advogados, a full-service corporate law firm that is recognized as one of the top influential firms in Brazil.

The corporate and M&A team at Finocchio & Ustra Sociedade de Advogados advised Framework Digital, a technology company focused on digital transformation and innovation for large enterprises, in the acquisition of Rethink, a leading consultancy specializing in strategy, design, and digital product development.

“Moral damages” (“danos morais”, in Portuguese), refer to compensation awarded to individuals or entities that have suffered non-material harm, such as damage to reputation, violations of personal rights or emotional distress.

Brazilian regulation requires all companies, both national and foreign, registered in the National Registry of Legal Entities (CNPJ), to declare the existence or non-existence of an Ultimate Beneficial Owner (UBO) within thirty (30) days from the date of registration with the CNPJ, in accordance with the guidelines contained in the Normative Instruction No. 2119/2022, issued by the Federal Revenue Service.

In today’s global economy, trademarks are no longer mere identifiers — they are core business assets that influence brand equity, consumer loyalty, and competitive positioning. For companies operating in Brazil, a jurisdiction that balances formal legal procedures with complex market realities, brand protection must be comprehensive and forward-thinking.

The data center market in Brazil is currently experiencing significant growth. With the increasing use of artificial intelligence and cloud applications,

Recently, Brazilian legal system underwent a significant reform due to the enactment of Law No. 14,905/2024, published on July 1, 2024.

The corporate and M&A team of Finocchio & Ustra Sociedade de Advogados assitsted Aoop Soluções Digitais Ltda., a technology company specialized in hyperautomation,

The corporate department of Finocchio & Ustra Advogados advised Comedix Comércio de Cosméticos Ltda. e CMX Comércio e Distribuição Ltda.,

The corporate team of Finocchio & Ustra Advogados advised the quotaholders of CQA Comercial Química Americana Ltda.,

Abstract: Brazil's Ministry of Finance has received 113 applications from betting companies seeking to operate in the country starting in 2025.

Corporate restructurings have become increasingly common in the Brazilian business landscape, driven by the need to adapt to a dynamic and competitive economic environment.

The Corporate and M&A department of Finocchio & Ustra Advogados advised A. Azevedo Óleos, a Brazilian company which operates in the vegetable oils and derivatives manufacturing sector.

On October 3, 2024, Brazil introduced Medida Provisória No. 1.262, aligning its tax regulations with the OECD’s Global Anti-Base Erosion (GloBE) Rules.

The corporate team at Finocchio & Ustra Sociedade de Advogados advised Elsys, a well-established technology company with 35 years of experience,

The adoption of alternative dispute resolution mechanisms has proven to be an effective strategy to ensure the successful execution of public contracts.

The expatriation of employees is a common practice for companies looking to expand their operations abroad or meet international demands, becoming increasingly prevalent due to globalization.

Brazilian Federal Law 14.195/21 (known as the “Business Environment Law”) was enacted to streamline and diminish bureaucracy in Brazil's business environment.

Finocchio & Ustra relocate its headquarters to a brand-new, contemporary office space.

Talita Orsini de Castro Garcia, an accomplished lawyer with extensive experience in Contracts and International Law,

The corporate department of Finocchio & Ustra Sociedade de Advogados advised Enso, a reference in the wealth management,

The corporate and M&A department of Finocchio & Ustra Sociedade de Advogados advised Kaefer Group,

The corporate department of Finocchio & Ustra Sociedade de Advogados advised ADTsys, a reference in public cloud and data services, in the M&A transaction with Claranet, multinational company specializing in cloud and cybersecurity.

The corporate, mergers and acquisitions team of Finocchio & Ustra Sociedade de Advogados advised the quotaholders of Monitora Soluções Tecnológicas Ltda., a company in the technology and software development sector, in the transaction of the sale of 100% of its equity interest to Marlabs Innovation Tecnologia Brasil Ltda., a company that operates in the same market in Canada, Germany, Brazil, India, US, and UK.

The corporate, mergers and acquisitions team of Finocchio & Ustra Sociedade de Advogados advised the quotaholders of Monitora Soluções Tecnológicas Ltda., a company in the technology and software development sector, in the transaction of the sale of 100% of its equity interest to Marlabs Innovation Tecnologia Brasil Ltda., a company that operates in the same market in Canada, Germany, Brazil, India, US, and UK. The closing of the transaction took place in May, 2023 and the acquisition is in line with Marlabs’s strategy to expand its operation in Brazil. The Transaction was led by Felipe Cervone and Andrea Bittar, corporate and mergers and acquisitions team’s partner, with the participation of the lawyers Rachel Cerqueira Salvador Marques, Patrícia Bruzzi Carrion Paraguay and Tainara Morata Sanzovo, all from Finocchio e Ustra Sociedade de Advogados.

The firm, one of Brazil's leading law firms with a reputation for excellence, welcomes Marco Aurélio Orosz and Andrea Ometto Bittar Tincani as its newest partners, both of whom bring a wealth of experience and expertise to their roles.

The customer-centric law firm, making waves since its foundation, has just opened a new office in São José dos Campos. According to partner José Luis Finocchio Jr, this dynamic team of legal experts is dedicated to providing their clients with top-notch, reliable solutions and experiences.

The corporate and mergers and acquisitions department of Finocchio & Ustra Advogados advised Bosch, a consolidated company in the automotive sector, to acquire 20% of Peça.Ai, a platform for the sale and purchase of automotive parts for the B2B market.

“The corporate, mergers and acquisitions team of Finocchio & Ustra Advogados advised the quotaholders of  Iplasa Indústria e Comércio de Produtos Domissanitários Ltda., a company that markets and sales household cleaning products, in the transaction of sale of 100% of its equity interest to Indústrias Reunidas Raymundo da Fonte S.A., a company that operates in the same market, with dominant present in the North and Northeast of Brazil.

LyondllBasell Group, one of the biggest chemical industries group in the word, acquired, through its Brazilian subsidiary Basell Poliolefinas Ltda., Colortech da Amazônia Ltda., a manufacturer of color concentrates, additive masterbatches and mineral-filled compounds located in Manaus, Brazil. The share purchase agreement was signed on June 6th, 2022, and the closing of the transaction was due on September 30th, 2022. Finocchio & Ustra Sociedade de Advogados (Brazilian Law Firm) is proud to represent LyondllBasell Group in the acquisition of Colortech da Amazônia Ltda.

The Law on court-supervised reorganization and Bankruptcy (Law 11,101/2005) was created in 2005 and underwent some changes in 2020. The sanction of Law 14,112 brought some news to creditors and debtors on matters regarding: mediation, stay of proceedings, provisional asset protection, reorganization plan presented by creditors, financing for debtors undergoing reorganization, fresh start, individual rural producer, reorganization.

In the last few decades, the Organization for Economic Co-operation and Development (OECD) has gained greater prominence in the international economic scenario, especially in the Brazilian panorama, as there has been a considerable rapprochement between the Country and the Organization. Although Brazil has been engaged with the OECD since 1994, it became a key partner only in 2007. That was when the Organization expanded its list of partners to achieve greater integration and intercontinental cooperation, strengthening its ties with "emerging" countries such as India, China, South Africa, and Brazil.

To optimize your time, the answer to the above question will be given in the first sentence of this article: it seems so. At least this is the feeling we get when we read news about situations that, in the recent past, would not be on the agenda.

In August 2021, during the Covid-19 pandemic, the Brazilian President passed a law long-awaited by the football teams throughout the country - Law No.14,193/2021, known as the “Lei da Sociedade Anônima de Futebol (SAF)”, or the Football Corporation Law. This law finally allowed football teams to be incorporated as a corporation (SAF – football corporation), bestowed upon specific legal regulations such as corporate governance and specific taxation rules, but most importantly, it facilitated their ability to raise resources to finance their everyday activities. As a corporation, the SAF is also governed, in a subsidiary manner, by the provisions set forth by Law No. 6,404/1976 (Corporation Law) and Law No. 9,615/1998 (Lei Pelé – lays down general rules on the sport). This corporate structure is common in large clubs outside Brazil, for instance, Bayern Munich, which has major sporting companies as shareholders such as Adidas and Allianz.

At the end of 2021, the new Brazilian railway law (Law nº 14.273/2021) was finally approved, it promises to facilitate and optimize the expansion of railway transport and, as a consequence, to expand the already existing options to the outflow of goods throughout the country. With the consolidation of the brand new authorization regime – which had been, in a certain way, addressed in the former Provisory Measure nº 1.065/2021 (ProTrilhos) - it is expected that companies and investors become more confident about the economic exploitation of new railways.

As many readers may know, taxes are not straightforward anywhere in the world but this is particularly true in Brazil and even more so when one looks at Brazil´s indirect taxation on sales and goods, the “Imposto sobre Operações relativas à Circulação de Mercadorias e sobre Prestações de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação” or simply ICMS.

It was already notorious that the feasibility of implementing remote working had been discussed for a long time. While many companies already saw this condition as an advantage, others were still quite resistant to the idea.

Updates on Brazil’s potential income tax reform are brought by Finocchio and Ustra’s Tax Team.