Publications - Ernesto Borges Advogados

Real Estate 26/12/2023

FIDUCIARY SALE ACT FROM THE PERSPECTIVE OF SUPERIOR COURTS AND IMPACTS ON THE REAL ESTATE MARKET

The use of fiduciary sale as a form of security is already widely known, being especially used in real estate sale agreements, where the property is transferred to the creditor owing to the loan of the amounts required for the purchase of this asset. According to data presented by the Brazilian Association of Real Estate…

Insurance and Reinsurance 20/12/2023

WHAT IS MISSING FOR UNIVERSAL LIFE INSURANCE TO GET OFF THE GROUND?

The modality has the potential to boost the Brazilian insurance market, but first it needs to face an intricate tax dynamics. For those who work in the insurance industry or have any relationship with it, the term “universal life” is nothing new. Very popular in the United States, it emerged 50 years ago as…

Sem categoria 19/12/2023

DO YOU KNOW WHAT THE SIMPLE LANGUAGE PACT IS?

On December 4, 2023, during the 17th National Meeting of the Judiciary, the President of STF (Federal Supreme Court) and CNJ (National Council of Justice), Justice Luís Roberto Barroso, launched the National Pact of the Judiciary for Simple Language, a call to the Brazilian court system to simplify the language used in the judges’ decisions…

Telecommunications 18/12/2023

JUDGE GRANTS THE MOTION TO STAY EXECUTION FILED BY A TELECOMMUNICATIONS COMPANY, RECOGNIZING THE ORIGINAL STATUTE OF LIMITATIONS OF A TAX LIABILITY

Considering the absence of specific rules regarding the statute of limitations on the collection of an administrative fine, the judge applied Decree No. 20910/32 to the case, since the debt has a Public Law nature, given the position handed down by Superior Court of Justice (STJ) (Special Appeal (REsp.) No. 623023/RJ), which establishes that the…