Publications - Ernesto Borges Advogados

Insurance and Reinsurance 12/08/2024

NEW INSURANCE LEGAL FRAMEWORK: POTENTIAL CHALLENGES OR ADVERSE IMPACTS?

The recent processing of the “Insurance Framework” (PLC (Ancillary Law Bill) No. 29/2017), examined by CAE – Committee on Economic Affairs, and approved by the Senate’s Plenary Sitting on June 18, has sparked off a heated debate within the industry. Although Fipecafi – the Institute Foundation for Accounting, Actuarial, and Financial Research – estimates that…

Tecnology and Startups 06/08/2024

DIGITAL CONTRACTS, THE UNNECESSITY OF EXPERT EVIDENCE, AND THE CORRECT INTERPRETATION OF STJ THEME 1061.

The way of contracting has changed: whereas previously the need for a physical contract signed manually by the parties was the rule, today it is becoming obsolete. In a much less bureaucratic and much less laborious manner, contracts have undergone massive digitalization. This is due to technological advances in the digitization of various operations and…

Tax 30/07/2024

26.5% VAT CAP MAY BE UNCONSTITUTIONAL

Recently, the Chamber of Deputies approved the basic wording of the first supplementary bill (PLP 68/2024) that regulates the tax reform on consumption. The bill is now under analysis by the Federal Senate. Upon approval of the constitutional amendment of the tax reform (EC No. 132/2023), ICMS (Tax on the Circulation of Goods and Services)…

Insurance and Reinsurance 24/07/2024

THE TRAGEDY OF RIO GRANDE DO SUL AND ITS REPERCUSSION IN THE INSURANCE AND REINSURANCE MARKET IN BRAZIL.

Year after year, Brazil has been facing a number of natural disasters that challenge the resilience of its population. In particular, the recent tragedy in the State of Rio Grande do Sul has provoked several relevant discussions, including on the role of the insurance and reinsurance market in the country. According to Fitch Ratings, owing…