{"id":2905,"date":"2020-10-08T17:14:51","date_gmt":"2020-10-08T17:14:51","guid":{"rendered":"https:\/\/moreiramenezes.com.br\/?p=2905"},"modified":"2020-10-08T17:14:51","modified_gmt":"2020-10-08T17:14:51","slug":"barriers-to-the-corporate-registry-illegality-of-requirements-from-tax-authorities","status":"publish","type":"post","link":"http:\/\/moreiramenezes.com.br\/en\/barriers-to-the-corporate-registry-illegality-of-requirements-from-tax-authorities\/","title":{"rendered":"Barriers to the corporate registry: illegality of requirements from tax authorities"},"content":{"rendered":"<p style=\"font-weight: 400;\">Nicholas Furlan Di Biase and Isadora Cariello, associates of our firm, published the paper \u201cBarriers to the corporate registry: illegality of requirements from tax authorities\u201d in\u00a0<em>Revista Semestral de Direito Empresarial<\/em>.<\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2020\/10\/2020_09_29-Artigo-Registro-e-Inscric\u0327a\u0303o-Publicado-2.pdf\">Click here<\/a> to access the paper.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">Many obligations imposed to entrepreneurs and companies by different state authorities may sometimes exceed the limits established by law and, hence, affect certain rights that were supposed to be out of reach of such authorities. This group of obligations includes some requirements that prevent the registration of corporate documents before the Commercial Registry Offices. This paper aims to evidence the differences between the role of the corporate public registry (carried out by the Commercial Registry Offices) and the taxpayer\u2019s registries, demonstrating that it is illegal to condition the registration of corporate documents before the Commercial Registry Offices to the presentation of other documents not required by law or to the tax regularity of the entrepreneurs or the company (or its partners or administrators). The paper still intends to suggest solutions that do not go against the integration of administrative procedures sought since the creation of \u201cREDESIM\u201d, but that prevent entrepreneurs and companies from being subject to the discretion of the authorities when registering its corporate documents.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">Keywords: Corporate Registry Law. Commercial Registry Offices. Taxpayer\u2019s Registries. Brazilian National Taxpayer\u2019s Registry (CNPJ). State Taxpayer\u2019s Registry.<\/p>","protected":false},"excerpt":{"rendered":"<p>Nicholas Furlan Di Biase and Isadora Cariello, associates of our firm, published the paper \u201cBarriers to the corporate registry: illegality of requirements from tax authorities\u201d in\u00a0Revista Semestral de Direito Empresarial.<\/p>","protected":false},"author":1,"featured_media":2698,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[],"class_list":["post-2905","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Barriers to the corporate registry: illegality of requirements from tax authorities - Moreira Menezes Martins<\/title>\n<meta name=\"description\" content=\"Barriers to the corporate registry: illegality of requirements from tax authorities\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/moreiramenezes.com.br\/en\/barriers-to-the-corporate-registry-illegality-of-requirements-from-tax-authorities\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Barriers to the corporate registry: illegality of requirements from tax authorities - 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