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The original goal of this mecha­nism is to avoid irreversible losses to lessor due to a delay in obtai­ning relief, should it be impossi­ble to negotiate a guarantee or in case of its later extinguishment, for any reason.

This initiative adds to previous efforts initiated in 2010 by the Brazilian government to restrict the acquisition of rural land by foreign investors in Brazil.

On November 16th, 2016, the Brazilian Port Regulatory Agency ("ANTAQ") promoted the early renewal of lease agreements related to two important public port terminals:

The Supreme Court included in the trial docket of August 18th the analysis of constitutionality of the levy of PIS and COFINS on revenues from the lease of real state and movable property.

Henrique Lopes aborda expansão do Airbnb e impactos n a tributação sobre aluguel de imóveis e os desafios enfrentados pelos proprietários na declaração de rendimentos O sócio de Direito Tributário Henrique...

On May 5 of last year the Third Chamber of the Superior Court of Justice acknowledged the validity of a clause which asks for the payment of double rent in December – the well-known "13th rent" on shopping mall lease agreements.

The Special Secretariat of Ports of the Brazilian Presidency - SEP/PR executed last December the first amendment of anticipated extension of port lease agreements.

No último dia 05 de maio, a 3ª Turma do STJ decidiu pela validade da cláusula constante de contratos de locação de espaço em shopping centers que estabelece a duplicação do valor do aluguel no mês de dezembro – o conhecido "13º aluguel".

On December 27, 2018 the Ordinance No. 574 by the former Ministry of Transport, Ports and Civil Aviation, which is currently part of the Ministry of Infrastructure, was published and established rules to the decentralization ...

Brazil's Supreme Court has definitively upheld legal restrictions on foreign acquisition and lease of rural properties, including those imposed on Brazilian companies with majority foreign capital.

The Brazilian National Institute of Colonization and Agrarian Reform (INCRA) published on December 14, 2017 the Normative Ruling No. 88 (INCRA NR 88/2017) ...

Este alerta pode ser de especial interesse para empresas que auferem receitas decorrentes da locação de bens imóveis e/ou móveis.

Sócia Monique Guzzo analisa vácuo regulatório que expõe setor de pulverização aérea, sem um marco normativo que estabeleça limites da competência de estados e municípios

Em ambos os casos, os contribuintes alegam que a base de cálculo do PIS e da COFINS estaria limitada ao conceito de faturamento, que deve representar a venda de mercadorias e prestação de serviços.

Diante do cenário gerado pela pandemia de Covid-19, que culminou na expedição de uma série de Decretos por parte do Poder Público determinando o fechamento de estabelecimentos...