{"id":3256,"date":"2021-02-26T16:16:28","date_gmt":"2021-02-26T16:16:28","guid":{"rendered":"https:\/\/moreiramenezes.com.br\/?p=3256"},"modified":"2021-02-26T16:53:46","modified_gmt":"2021-02-26T16:53:46","slug":"newsletter-n77","status":"publish","type":"post","link":"https:\/\/moreiramenezes.com.br\/en\/newsletter-n77\/","title":{"rendered":"Newsletter N\u00b077"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3256\" class=\"elementor elementor-3256\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-349475bc elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"349475bc\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 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29.5-11.7 99.5-9 132.1-9s102.7-2.6 132.1 9c19.6 7.8 34.7 22.9 42.6 42.6 11.7 29.5 9 99.5 9 132.1s2.7 102.7-9 132.1z\"><\/path><\/svg>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-153818ca elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"153818ca\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-432017c1\" data-id=\"432017c1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-196ee0a4 elementor-section-content-middle elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"196ee0a4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-412ab52\" data-id=\"412ab52\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-11073711 elementor-widget elementor-widget-image\" data-id=\"11073711\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2020\/08\/mmm-negativo.svg\" class=\"attachment-large size-large wp-image-2163\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3b06700c\" data-id=\"3b06700c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c27728a elementor-widget elementor-widget-heading\" data-id=\"7c27728a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Newsletter n\u00ba 77 | Fevereiro 2021<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3787e589 elementor-align-right elementor-mobile-align-left elementor-widget elementor-widget-button\" data-id=\"3787e589\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2021\/02\/Newsletter-Moreira-Menezes-Martins-Advogados-no-77-fevereiro-2021.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-file-pdf\" viewbox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M369.9 97.9L286 14C277 5 264.8-.1 252.1-.1H48C21.5 0 0 21.5 0 48v416c0 26.5 21.5 48 48 48h288c26.5 0 48-21.5 48-48V131.9c0-12.7-5.1-25-14.1-34zM332.1 128H256V51.9l76.1 76.1zM48 464V48h160v104c0 13.3 10.7 24 24 24h104v288H48zm250.2-143.7c-12.2-12-47-8.7-64.4-6.5-17.2-10.5-28.7-25-36.8-46.3 3.9-16.1 10.1-40.6 5.4-56-4.2-26.2-37.8-23.6-42.6-5.9-4.4 16.1-.4 38.5 7 67.1-10 23.9-24.9 56-35.4 74.4-20 10.3-47 26.2-51 46.2-3.3 15.8 26 55.2 76.1-31.2 22.4-7.4 46.8-16.5 68.4-20.1 18.9 10.2 41 17 55.8 17 25.5 0 28-28.2 17.5-38.7zm-198.1 77.8c5.1-13.7 24.5-29.5 30.4-35-19 30.3-30.4 35.7-30.4 35zm81.6-190.6c7.4 0 6.7 32.1 1.8 40.8-4.4-13.9-4.3-40.8-1.8-40.8zm-24.4 136.6c9.7-16.9 18-37 24.7-54.7 8.3 15.1 18.9 27.2 30.1 35.5-20.8 4.3-38.9 13.1-54.8 19.2zm131.6-5s-5 6-37.3-7.8c35.1-2.6 40.9 5.4 37.3 7.8z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Download PDF<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a9c628b elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a9c628b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-41f4e8e8\" data-id=\"41f4e8e8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-16fc3289 elementor-section-boxed 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edition:\t\t\t<\/h4>\n\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__f4591e0\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__f4591e0\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__f4591e0\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-539af4ad elementor-widget elementor-widget-spacer\" data-id=\"539af4ad\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e427d72 elementor-widget elementor-widget-heading\" data-id=\"2e427d72\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Instru\u00e7\u00e3o normativa do DREI institui procedimento para digitaliza\u00e7\u00e3o de livros societ\u00e1rios&nbsp;<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-270e6c11 elementor-widget elementor-widget-text-editor\" data-id=\"270e6c11\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Em 22.02.2021, o Departamento Nacional de Registro Empresarial e Integra\u00e7\u00e3o \u2013 DREI do Minist\u00e9rio da Economia publicou a Instru\u00e7\u00e3o Normativa n\u00ba 82\/2021, que institui procedimentos para autentica\u00e7\u00e3o dos livros, cont\u00e1beis ou n\u00e3o, dos empres\u00e1rios individuais, empresas individuais de responsabilidade limitada \u2013 EIRELI, das sociedades e dos agentes auxiliares do com\u00e9rcio (\u201cInstru\u00e7\u00e3o\u201d).<\/p><p>A Instru\u00e7\u00e3o foi elaborada em raz\u00e3o da necessidade de simplificar, uniformizar, modernizar e automatizar os procedimentos relativos \u00e0 autentica\u00e7\u00e3o dos termos de abertura e de encerramento dos instrumentos de escritura\u00e7\u00e3o cont\u00e1bil, dos livros sociais e dos livros dos agentes auxiliares do com\u00e9rcio, consolidando as normas e diretrizes gerais acerca dos procedimentos a serem observados para a elabora\u00e7\u00e3o e autentica\u00e7\u00e3o dos referidos documentos.<\/p><p>Com efeito, a Instru\u00e7\u00e3o prev\u00ea que devem ser submetidos \u00e0 autentica\u00e7\u00e3o das Juntas Comerciais os termos de abertura e de encerramento dos instrumentos de escritura\u00e7\u00e3o que o interessado julgue conveniente adotar. A norma esclarece que a autentica\u00e7\u00e3o da Escritura\u00e7\u00e3o Cont\u00e1bil Digital \u2013 ECD \u00e9 realizada por meio do Sistema P\u00fablico de Escritura\u00e7\u00e3o Digital \u2013 SPED, o que desobriga qualquer outra forma de autentica\u00e7\u00e3o.<\/p><p>A principal modifica\u00e7\u00e3o implementada pela Instru\u00e7\u00e3o consiste na obrigatoriedade de que os livros e instrumentos de escritura\u00e7\u00e3o sejam exclusivamente digitais, podendo ser produzidos ou lan\u00e7ados em plataformas eletr\u00f4nicas, armazenadas ou n\u00e3o nos servidores das Juntas Comerciais. Tais sistemas dever\u00e3o garantir a seguran\u00e7a, a confiabilidade e inviolabilidade dos dados armazenados.<\/p><p>A assinatura dos termos de abertura e encerramento passar\u00e1 a ser integralmente digital e ser\u00e1 realizada por meio de certificado digital emitido por entidade credenciada pelo ICP-Brasil.<\/p><p>Por sua vez, as Juntas Comerciais adaptar\u00e3o seus sistemas a fim de recepcionar os livros, instrumentos de escritura\u00e7\u00e3o ou dados neles inseridos. Ap\u00f3s a entrada em vigor da Instru\u00e7\u00e3o, n\u00e3o poder\u00e3o mais ser apresentados para autentica\u00e7\u00e3o novos livros em papel, preenchidos ou em branco.<\/p><p>Outro aspecto relevante implementado pela Instru\u00e7\u00e3o diz respeito \u00e0 autentica\u00e7\u00e3o autom\u00e1tica dos termos de abertura e encerramento. Nesse sentido, tais documentos dever\u00e3o ser automaticamente autenticados pela Junta Comercial se o interessado declarar que cumpriu todas as formalidades legais e apresentar comprovante de pagamento da respectiva guia de arrecada\u00e7\u00e3o. Caso seja verificado, posteriormente, erro material nos termos de abertura e encerramento, sua autentica\u00e7\u00e3o poder\u00e1 ser cancelada, por iniciativa da Junta Comercial ou do titular da escritura\u00e7\u00e3o.<\/p><p>Finalmente, a Instru\u00e7\u00e3o prev\u00ea que os livros autenticados por qualquer outro processo anteriormente \u00e0 Instru\u00e7\u00e3o permanecer\u00e3o em uso at\u00e9 que se esgotem.<\/p><p>A Instru\u00e7\u00e3o entra em vigor em cento e vinte dias e revoga as Instru\u00e7\u00f5es Normativas n\u00ba 11\/2013, n\u00ba 69\/2019 e n\u00ba 75\/2020.<\/p><p>Maiores informa\u00e7\u00f5es, bem como a Instru\u00e7\u00e3o, podem ser encontradas no site do DREI (<a href=\"https:\/\/www.gov.br\/economia\/pt-br\/assuntos\/drei\" target=\"_blank\" rel=\"noopener\">https:\/\/www.gov.br\/economia\/pt-br\/assuntos\/drei<\/a>).<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a1d6f05 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6a1d6f05\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-33fe2eec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"33fe2eec\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-42f76604\" data-id=\"42f76604\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-25066afe elementor-widget elementor-widget-heading\" data-id=\"25066afe\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">CVM coloca em discuss\u00e3o norma sobre a divulga\u00e7\u00e3o de lit\u00edgios societ\u00e1rios por companhias<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-595e497c elementor-widget elementor-widget-text-editor\" data-id=\"595e497c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Em 12.02.2021, a Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM submeteu a audi\u00eancia p\u00fablica, por meio do Edital de Audi\u00eancia P\u00fablica SDM n\u00ba 01\/21 (\u201cEdital de Audi\u00eancia P\u00fablica\u201d), minuta de Resolu\u00e7\u00e3o propondo altera\u00e7\u00f5es \u00e0 Instru\u00e7\u00e3o CVM n\u00ba 480\/2009 (\u201cICVM 480\/2009\u201d), que disp\u00f5e sobre registro de emissores de valores mobili\u00e1rios (\u201cMinuta\u201d).\u00a0<\/p><p>O objetivo da reforma proposta pela Minuta \u00e9 instituir a obrigatoriedade de presta\u00e7\u00e3o de nova informa\u00e7\u00e3o eventual: o \u201ccomunicado sobre demandas societ\u00e1rias\u201d. Com a referida altera\u00e7\u00e3o, a CVM almeja conferir maior visibilidade acerca das demandas judiciais e arbitrais de natureza societ\u00e1ria capazes de afetar, direta ou indiretamente, os direitos dos acionistas das companhias envolvidas em lit\u00edgios.\u00a0<\/p><p>A Minuta \u00e9 um resultado da atua\u00e7\u00e3o conjunta do grupo de trabalho formado pela CVM e pelo Minist\u00e9rio da Economia, com o apoio financeiro do Prosperity Fund e apoio t\u00e9cnico do Comit\u00ea de Governan\u00e7a Corporativa da Organiza\u00e7\u00e3o para a Coopera\u00e7\u00e3o e Desenvolvimento Econ\u00f4mico \u2013 OCDE. Essa Tal baseou-se especialmente nas recomenda\u00e7\u00f5es da OCDE em seu recente relat\u00f3rio intitulado \u201cPrivate Enforcement of Shareholder\u2019s Rights: a Comparison of Selected Jurisdictions and Policy Alternatives for Brazil\u201d.<\/p><p>O termo \u201cdemandas societ\u00e1rias\u201d, pela defini\u00e7\u00e3o contida na Minuta, compreende todo processo judicial ou procedimento arbitral relativo \u00e0 mat\u00e9ria prevista na legisla\u00e7\u00e3o societ\u00e1ria e do mercado de valores mobili\u00e1rios, ou nas normas editadas pela CVM, que envolvam direta ou indiretamente os emissores, seus acionistas ou administradores.<\/p><p>Contudo, ciente de que o referido conceito seria demasiadamente amplo, a CVM pretende limitar a abrang\u00eancia do novo dever de divulga\u00e7\u00e3o apenas \u00e0s demandas societ\u00e1rias em que o emissor, seus acionistas controladores ou seus administradores figurem como partes e (i) que envolvam direitos difusos, coletivos ou individuais homog\u00eaneos; ou (ii) em que eventual decis\u00e3o possua efeitos capazes de atingir a esfera jur\u00eddica do emissor ou de outros titulares de valores mobili\u00e1rios de emiss\u00e3o da companhia que n\u00e3o sejam partes do processo.<\/p><p>A Minuta tamb\u00e9m consignou que a nova obriga\u00e7\u00e3o n\u00e3o poder\u00e1 ser afastada por conven\u00e7\u00f5es de arbitragem, regulamentos de c\u00e2maras arbitrais ou qualquer outra conven\u00e7\u00e3o, sendo apenas limitadas pelas hip\u00f3teses de sigilo previstas em lei. Segundo o Edital, a CVM entende que a previs\u00e3o de sigilo contida em regulamentos de muitas c\u00e2maras arbitrais \u00e9 inadequada e incompat\u00edvel com a resolu\u00e7\u00e3o de conflitos de mercado.<\/p><p>Nesse cen\u00e1rio, o emissor passar\u00e1 a ter que divulgar: (i) not\u00edcia, no prazo de 3 dias \u00fateis a contar, no caso de processos judiciais, da data de propositura da a\u00e7\u00e3o ou do recebimento da cita\u00e7\u00e3o ou, em caso de arbitragem, da apresenta\u00e7\u00e3o do requerimento de sua instaura\u00e7\u00e3o ou do seu recebimento, na qual dever\u00e3o constar as partes do processo, os valores, bens ou direitos em discuss\u00e3o, os principais fatos e o provimento pleiteado; (ii) eventuais decis\u00f5es provis\u00f3rias e resultados de senten\u00e7as de m\u00e9rito, no prazo de 3 dias \u00fateis a contar de seu conhecimento pela parte; e (iii) propostas ou celebra\u00e7\u00e3o de quaisquer acordos, no prazo de 3 dias \u00fateis contados da apresenta\u00e7\u00e3o ou da celebra\u00e7\u00e3o do acordo.<\/p><p>Sugest\u00f5es e coment\u00e1rios \u00e0 Minuta dever\u00e3o ser encaminhados, por escrito, at\u00e9 o dia 12.04.2021 \u00e0 Superintend\u00eancia de Desenvolvimento de Mercado \u2013 SDM, pelo endere\u00e7o de e-mail \u201caudpublicaSDM0121@cvm.gov.br\u201d.<\/p><p>Maiores informa\u00e7\u00f5es, bem como o texto integral da Minuta e do Edital de Audi\u00eancia P\u00fablica, podem ser encontrados no site da CVM (<a href=\"https:\/\/www.gov.br\/cvm\/pt-br\" target=\"_blank\" rel=\"noopener\">https:\/\/www.gov.br\/cvm\/pt-br<\/a>).<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5460324c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5460324c\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5a48f71d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5a48f71d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-4f65ac5e\" data-id=\"4f65ac5e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-60085652 elementor-widget elementor-widget-heading\" data-id=\"60085652\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">CVM divulga orienta\u00e7\u00f5es sobre relat\u00f3rio de compliance<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23a6fb37 elementor-widget elementor-widget-text-editor\" data-id=\"23a6fb37\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\"p1\">Em 23.02.2021, a Superintend\u00eancia de Supervis\u00e3o de Investidores Institucionais \u2013 SIN da Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM divulgou o Of\u00edcio Circular n\u00ba 02\/2021\/CVM\/SIN (\u201cOf\u00edcio\u201d), que tem por objetivo orientar os administradores de carteira registrados na CVM quanto aos elementos m\u00ednimos que devem compor as atividades de compliance e o Relat\u00f3rio de Conformidade, previstos nos arts. 19 a 22 da Instru\u00e7\u00e3o CVM n\u00ba 558\/2015 (\u201cICVM n\u00ba 558\/2015\u201d).<\/p>\n<p class=\"p1\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Com rela\u00e7\u00e3o \u00e0s atividades de planejamento e controle interno, a SIN pontua que, para a boa consecu\u00e7\u00e3o dos trabalhos de verifica\u00e7\u00e3o, de acompanhamento e de testes dos controles internos, deve-se levar em considera\u00e7\u00e3o: (i) a natureza e complexidade da atua\u00e7\u00e3o do administrador de carteiras, o segmento em que opera e as estrat\u00e9gias utilizadas na gest\u00e3o; (ii) o perfil e o apetite de risco da institui\u00e7\u00e3o; e (iii) seu grau de maturidade. Nesse sentido, o Relat\u00f3rio de Conformidade dever\u00e1 descrever e resumir o planejamento efetuado para determinado per\u00edodo, assim como as eventuais mudan\u00e7as ao longo da execu\u00e7\u00e3o dos trabalhos, acompanhadas das justificativas para essas altera\u00e7\u00f5es.<\/span><\/p>\n<p class=\"p1\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">No Of\u00edcio, a SIN esclarece que o Relat\u00f3rio de Conformidade dever\u00e1 apresentar considera\u00e7\u00f5es sobre a conformidade do administrador de carteira \u00e0s normas regulat\u00f3rias vigentes relativas \u00e0s atividades de gest\u00e3o de recursos, administra\u00e7\u00e3o fiduci\u00e1ria, gest\u00e3o de riscos, suitability e distribui\u00e7\u00e3o de cotas, conforme aplic\u00e1vel. A SIN estabelece determinados temas que dever\u00e3o ser abordados pelas \u00e1reas de compliance no Relat\u00f3rio de Conformidade, indicando, ainda, os requisitos m\u00ednimos por tema.&nbsp;<\/span><\/p>\n<p class=\"p1\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Conforme indicado no Of\u00edcio, a SIN espera que o Relat\u00f3rio de Conformidade contenha os relatos relativos aos temas por ela definidos, acompanhados de uma conclus\u00e3o, devidamente justificada, sobre a adequa\u00e7\u00e3o e conformidade dos aspectos relatados.&nbsp;<\/span><\/p>\n<p class=\"p1\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">O Of\u00edcio ainda determina que \u00e9 necess\u00e1rio que o diretor de compliance da companhia estabele\u00e7a uma rotina de trabalho cont\u00ednua, que observe as diretrizes do documento e os testes a serem aplicados.&nbsp;<\/span><\/p>\n<p class=\"p1\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Foi ressaltado no Of\u00edcio que, em conformidade com o art. 22 da ICVM n\u00ba 558\/2015, a apresenta\u00e7\u00e3o do Relat\u00f3rio de Conformidade somente estar\u00e1 completa quando o documento contiver:<\/span><\/p>\n<p class=\"p1\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">(i) as conclus\u00f5es dos exames efetuados;<\/span><\/p>\n<p class=\"p1\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">(ii) as recomenda\u00e7\u00f5es a respeito de eventuais defici\u00eancias, estabelecendo o cronograma de saneamento;<\/span><\/p>\n<p class=\"p1\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">(iii) a manifesta\u00e7\u00e3o do diretor respons\u00e1vel pela administra\u00e7\u00e3o de carteiras de valores mobili\u00e1rios; e<\/span><\/p>\n<p class=\"p1\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">(iv) quando for necess\u00e1rio, a manifesta\u00e7\u00e3o do diretor respons\u00e1vel pela gest\u00e3o de risco a respeito das defici\u00eancias encontradas em verifica\u00e7\u00f5es pr\u00e9vias.<\/span><\/p>\n<p class=\"p1\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">A SIN refor\u00e7a a possibilidade de san\u00e7\u00f5es caso seja identificado que a \u00e1rea de compliance n\u00e3o atua de forma independente ou n\u00e3o desenvolve suas atividades conforme exigido pela ICVM n\u00ba 558\/2015, hip\u00f3teses em que o administrador de carteira poder\u00e1 sofrer san\u00e7\u00f5es que v\u00e3o desde a emiss\u00e3o de Of\u00edcio de Alerta at\u00e9 o cancelamento da autoriza\u00e7\u00e3o para exerc\u00edcio da atividade. Por fim, sugere que o Relat\u00f3rio de Conformidade referente ao ano de 2020, que deve ser elaborado at\u00e9 abril de 2021, j\u00e1 contemple as diretrizes contidas no Of\u00edcio.<\/span><\/p>\n<p class=\"p1\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Maiores informa\u00e7\u00f5es, bem como o texto integral do Of\u00edcio, podem ser encontradas no site da CVM (<\/span><a style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); background-color: #ffffff;\" href=\"https:\/\/www.gov.br\/cvm\/pt-br\" target=\"_blank\" rel=\"noopener\">https:\/\/www.gov.br\/cvm\/pt-br<\/a><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">).<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22168bd4 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"22168bd4\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1d80b597 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1d80b597\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-613d44d2\" data-id=\"613d44d2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7633569e elementor-widget elementor-widget-heading\" data-id=\"7633569e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">CVM orienta administradores de fundos de investimento sobre a defini\u00e7\u00e3o de ativos dom\u00e9sticos ou do exterior<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-563dd8e1 elementor-widget elementor-widget-text-editor\" data-id=\"563dd8e1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Em 18.02.2021, a Superintend\u00eancia de Rela\u00e7\u00f5es com Investidores Institucionais \u2013 SIN da Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM divulgou o Of\u00edcio Circular n\u00ba 01\/2021\/CVM\/SIN(\u201cOf\u00edcio\u201d), que tem por objetivo orientar os administradores e gestores de fundos de investimento regulados pela Instru\u00e7\u00e3o CVM n\u00ba 555\/2014 (\u201cICVM n\u00ba 555\/2014\u201d) sobre a intepreta\u00e7\u00e3o da \u00e1rea t\u00e9cnica a respeito da defini\u00e7\u00e3o de um ativo como \u201cdom\u00e9stico\u201d ou \u201cdo exterior\u201d, para os efeitos dos limites de aplica\u00e7\u00e3o e diversifica\u00e7\u00e3o previstos na ICVM n\u00ba 555\/2014.<\/p><p>No Of\u00edcio, a SIN esclarece que o crit\u00e9rio para caracterizar uma ativo como \u201cdo exterior\u201d est\u00e1 previsto no art. 2\u00ba, inciso VI, da ICVM n\u00ba 555\/2014, ao consignar que se entende por ativos financeiros \u201cno exterior\u201d aqueles \u201cnegociados no exterior que tenham a mesma natureza econ\u00f4mica dos ativos financeiros no Brasil\u201d.\u00a0<\/p><p>Em adi\u00e7\u00e3o, o Of\u00edcio complementa que os ativos negociados no pa\u00eds, ainda que possam se referir, ser lastreados ou possuir fator de risco preponderantemente estrangeiro, devem ser considerados como ativos dom\u00e9sticos.<\/p><p>Por fim, o Of\u00edcio informa que esse entendimento n\u00e3o impede que a pr\u00f3pria ICVM n\u00ba 555\/2014 determine tratamento excepcional e particular para determinados tipos ativo, como ocorre, por exemplo, com os Brazilian Depositary Receipts \u2013 BDR N\u00edvel I. Conforme o art. 100, inciso II, da ICVM n\u00ba 555\/2014, o BDR N\u00edvel I \u00e9 equiparado aos ativos \u201cdo exterior\u201d.<\/p><p>Maiores informa\u00e7\u00f5es, bem como o texto integral do Of\u00edcio, podem ser encontradas no site da CVM (<a href=\"https:\/\/www.gov.br\/cvm\/pt-br\" target=\"_blank\" rel=\"noopener\">https:\/\/www.gov.br\/cvm\/pt-br<\/a>).<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df0b583 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"df0b583\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-35b4bbd5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"35b4bbd5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-5c08c1a4\" data-id=\"5c08c1a4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53ee6f0 elementor-widget elementor-widget-heading\" data-id=\"53ee6f0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">CVM promove altera\u00e7\u00f5es em normas sobre agentes fiduci\u00e1rios e agentes aut\u00f4nomos de investimento<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-227b4693 elementor-widget elementor-widget-text-editor\" data-id=\"227b4693\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Em 09.02.2021, a Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM anunciou uma nova bateria de reformas, seguindo o trabalho revisionista que a autarquia desenvolve desde 2017 e que foi ampliado com a edi\u00e7\u00e3o do Decreto n\u00ba 10.139\/2019.<\/p><p>A Autarquia consolidou as Instru\u00e7\u00f5es n\u00bas 497, 515 e 610, que regem a atividade de agente aut\u00f4nomo de investimento, na Resolu\u00e7\u00e3o n\u00ba 16, e a Instru\u00e7\u00e3o n\u00ba 583, que rege a Atividade de Agente Fiduci\u00e1rio, na Resolu\u00e7\u00e3o n\u00ba 17. As altera\u00e7\u00f5es s\u00e3o puramente formais, transferindo o texto vigente das instru\u00e7\u00f5es para o formato de resolu\u00e7\u00f5es, de modo que n\u00e3o se entendeu necess\u00e1rio submet\u00ea-las a audi\u00eancia p\u00fablica.<\/p><p>Ali\u00e1s, a Resolu\u00e7\u00e3o n\u00ba 16 possivelmente ter\u00e1 curto per\u00edodo de vig\u00eancia, j\u00e1 que uma das reformas previstas na Agenda Regulat\u00f3ria de 2021 da CVM diz respeito \u00e0 regula\u00e7\u00e3o da atividade de agente aut\u00f4nomo de investimentos. Portanto, espera-se que uma audi\u00eancia p\u00fablica sobre o tema seja divulgada ainda este ano.<\/p><p>Por fim, as novas Resolu\u00e7\u00f5es entram em vigor em 01.03.2021.<\/p><p>Maiores informa\u00e7\u00f5es, bem como o texto integral das Resolu\u00e7\u00f5es, podem ser encontradas no site da Comiss\u00e3o de Valores Mobili\u00e1rios (<a href=\"https:\/\/www.gov.br\/cvm\/pt-br\" target=\"_blank\" rel=\"noopener\">https:\/\/www.gov.br\/cvm\/pt-br<\/a>).<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30926dc elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"30926dc\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e1a7c9a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1a7c9a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-6e081b6\" data-id=\"6e081b6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-af22744 elementor-widget elementor-widget-heading\" data-id=\"af22744\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">ITBI deve ser cobrado apenas ap\u00f3s registro do im\u00f3vel<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2db815d elementor-widget elementor-widget-text-editor\" data-id=\"2db815d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Em 19.02.2021 foi publicada a decis\u00e3o do Supremo Tribunal Federal \u2013 STF proferida no \u00e2mbito do Agravo em Recurso Extraordin\u00e1rio n\u00ba 1.294.969\/SP, que considerou ilegal a cobran\u00e7a do Imposto sobre a Transmiss\u00e3o de Bens Im\u00f3veis por Ato Inter Vivos \u2013 ITBI antes do registro da transfer\u00eancia da propriedade do im\u00f3vel em cart\u00f3rio.<\/p><p>Em seu voto, o Ministro Luiz Fux, presidente do STF e relator do processo, demonstrou que a decis\u00e3o proferida nesse sentido pelo Tribunal de Justi\u00e7a do Estado de S\u00e3o Paulo estaria de acordo com o entendimento consolidado do STF.\u00a0<\/p><p>O ac\u00f3rd\u00e3o estabeleceu, ainda, a seguinte tese de repercuss\u00e3o geral a fim de reafirmar a jurisprud\u00eancia do STF:<\/p><p>O fato gerador do imposto sobre transmiss\u00e3o inter vivos de bens im\u00f3veis (ITBI) somente ocorre com a efetiva transfer\u00eancia da propriedade imobili\u00e1ria, que se d\u00e1 mediante o registro.<\/p><p>Maiores informa\u00e7\u00f5es, bem como o inteiro teor do ac\u00f3rd\u00e3o, podem ser encontradas no site do STF (<a href=\"http:\/\/portal.stf.jus.br\/\" target=\"_blank\" rel=\"noopener\">http:\/\/portal.stf.jus.br\/<\/a>).<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fdf32ef elementor-widget elementor-widget-heading\" data-id=\"fdf32ef\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-heading-title elementor-size-default\">A Newsletter Moreira Menezes, Martins Advogados \u00e9 uma publica\u00e7\u00e3o exclusivamente informativa, n\u00e3o devendo ser considerada, para quaisquer fins, como opini\u00e3o legal, sugest\u00e3o ou orienta\u00e7\u00e3o emitida pelo Escrit\u00f3rio.<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-66734bdc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"66734bdc\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-168c5e9d\" data-id=\"168c5e9d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c8f4dd7 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2c8f4dd7\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-square-full\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M512 512H0V0h512v512z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">latest news<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d516374 elementor-widget elementor-widget-spacer\" data-id=\"5d516374\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Newsletter n\u00ba 77 | Fevereiro 2021 Download PDF Nesta edi\u00e7\u00e3o: Instru\u00e7\u00e3o normativa do DREI institui procedimento para digitaliza\u00e7\u00e3o de livros societ\u00e1rios&nbsp; Em 22.02.2021, o Departamento Nacional de Registro Empresarial e Integra\u00e7\u00e3o \u2013 DREI do Minist\u00e9rio da Economia publicou a Instru\u00e7\u00e3o Normativa n\u00ba 82\/2021, que institui procedimentos para autentica\u00e7\u00e3o dos livros, cont\u00e1beis ou n\u00e3o, dos empres\u00e1rios [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,22],"tags":[],"class_list":["post-3256","post","type-post","status-publish","format-standard","hentry","category-newsletter","category-newsletter-mmm"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Newsletter N\u00b077 - Moreira Menezes Martins<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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