{"id":4096,"date":"2022-02-23T18:55:28","date_gmt":"2022-02-23T18:55:28","guid":{"rendered":"https:\/\/moreiramenezes.com.br\/?p=4096"},"modified":"2022-02-23T19:25:32","modified_gmt":"2022-02-23T19:25:32","slug":"newsletter-n89","status":"publish","type":"post","link":"https:\/\/moreiramenezes.com.br\/en\/newsletter-n89\/","title":{"rendered":"Newsletter N\u00b089"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"4096\" class=\"elementor elementor-4096\" 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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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 89 | Fevereiro 2022<\/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\/2022\/02\/2022_02_23-Newsletter-Moreira-Menezes-Martins-Advogados-no-89-final.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 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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\">DREI altera normas e diretrizes gerais do registro de empresas<\/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 20.01.2022 o Departamento Nacional de Registro Empresarial e Integra\u00e7\u00e3o \u2013 DREI editou a Instru\u00e7\u00e3o Normativa DREI n\u00ba 112\/2022 (\u201c<u>Instru\u00e7\u00e3o<\/u>\u201d), que altera a Instru\u00e7\u00e3o Normativa DREI n\u00ba 81\/2020 (a qual disp\u00f5e sobre as normas e diretrizes gerais do Registro P\u00fablico de Empresas) para refletir altera\u00e7\u00f5es promovidas na legisla\u00e7\u00e3o pela Lei Complementar n\u00ba 182\/2021, Lei n\u00ba 14.193\/2021, Lei n\u00ba 13.818\/2019 e Lei n\u00ba 14.195\/2021.<\/p><p><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 );\">Em primeiro lugar, a Instru\u00e7\u00e3o implementa a nova Ficha de Cadastro Nacional \u2013 FCN, padronizada de acordo com modelo aprovado pelo DREI.<\/span><\/p><p><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 FCN dever\u00e1 ser apresentada em conjunto com os instrumentos de constitui\u00e7\u00e3o, altera\u00e7\u00e3o ou extin\u00e7\u00e3o de sociedades ou empres\u00e1rios individuais submetidos a arquivamento. No entanto, caso a Junta Comercial utilize sistema de integra\u00e7\u00e3o entre os \u00f3rg\u00e3os de registro e legaliza\u00e7\u00e3o de empresas que permita a transmiss\u00e3o eletr\u00f4nica dos dados, fica dispensada a apresenta\u00e7\u00e3o do referido documento em apartado.<\/span><\/p><p><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 );\">Al\u00e9m dos dados de registro que j\u00e1 alimentam o sistema utilizado pela Junta Comercial, devem passar a ser coletados e cadastrados os dados referentes aos mandatos, poderes e atribui\u00e7\u00f5es de administradores e\/ou diretores designados nos atos de constitui\u00e7\u00e3o, altera\u00e7\u00e3o ou em ato separado.<\/span><\/p><p><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 );\">Adicionalmente, vale destacar as seguintes altera\u00e7\u00f5es na regula\u00e7\u00e3o implementadas por meio da Instru\u00e7\u00e3o (e que apenas refletem altera\u00e7\u00f5es anteriores promovidas por lei):<\/span><\/p><p style=\"padding-left: 40px;\"><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) revoga\u00e7\u00e3o do Manual do Registro de Empresa Individual de Responsabilidade Limitada \u2013 EIRELI, formalizando a extin\u00e7\u00e3o do referido tipo societ\u00e1rio;<\/span><\/p><p style=\"padding-left: 40px;\"><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) possibilidade de utiliza\u00e7\u00e3o do n\u00famero do Cadastro Nacional de Pessoa Jur\u00eddica \u2013 CNPJ, seguido do tipo societ\u00e1rio, como nome empresarial por empres\u00e1rios individuais, sociedades empres\u00e1rias ou cooperativas, exceto quando houver legisla\u00e7\u00e3o espec\u00edfica sobre a forma\u00e7\u00e3o do nome empresarial de determinado segmento econ\u00f4mico;<\/span><\/p><p style=\"padding-left: 40px;\"><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) veda\u00e7\u00e3o de que os documentos pessoais do empres\u00e1rio individual, administrador, s\u00f3cios, acionistas ou associados, bem como outros documentos que n\u00e3o fa\u00e7am parte da ess\u00eancia do ato arquivado, integrem as certid\u00f5es de inteiro teor emitidos pelas Juntas Comerciais;\u00a0<\/span><\/p><p style=\"padding-left: 40px;\"><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) altera\u00e7\u00e3o dos Manuais de Registro do Empres\u00e1rio Individual, da Sociedade Limitada, da Sociedade An\u00f4nima e da Cooperativa para regular os requisitos de enquadramento como <i>startup<\/i>, bem como para prever a \u201cDeclara\u00e7\u00e3o de Enquadramento como <i>Startup<\/i>\u201d, que dever\u00e1 constar do pr\u00f3prio instrumento de constitui\u00e7\u00e3o, altera\u00e7\u00e3o ou de documento arquivado em processo apartado; e<\/span><\/p><p style=\"padding-left: 40px;\"><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 );\">(v) inclus\u00e3o, no Manual de Registro da Sociedade An\u00f4nima, de se\u00e7\u00e3o referente \u00e0 Sociedade An\u00f4nima do Futebol \u2013 SAF.<\/span><\/p><p><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 inteiro teor da Instru\u00e7\u00e3o, podem ser encontrados no site do DREI (www.gov.br\/economia\/pt-br\/assuntos\/drei).<\/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-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 orienta mercado sobre taxa de fiscaliza\u00e7\u00e3o em ofertas p\u00fablicas de valores mobili\u00e1rios<\/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 14.01.2022 a Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM divulgou o Of\u00edcio Circular n\u00ba 1\/2022-CVM\/SRE, com o objetivo de orientar os ofertantes de valores mobili\u00e1rios e as institui\u00e7\u00f5es intermedi\u00e1rias a respeito da incid\u00eancia e recolhimento da taxa de fiscaliza\u00e7\u00e3o prevista na Lei n\u00ba 7.940\/1989 (\u201c<u>Of\u00edcio Circular<\/u>\u201d).<\/p><p><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 Circular foi elaborado pela CVM em fun\u00e7\u00e3o das d\u00favidas encaminhadas pelos agentes de mercado \u00e0 Superintend\u00eancia de Registros de Valores Mobili\u00e1rios \u2013 SRE a respeito das altera\u00e7\u00f5es mais recentes na legisla\u00e7\u00e3o referente \u00e0 taxa devida nas ofertas de valores mobili\u00e1rios. Tais altera\u00e7\u00f5es foram promovidas pela Medida Provis\u00f3ria n\u00ba 1.072\/2021, que modificou a Lei n\u00ba 7.940\/1989, e pela Resolu\u00e7\u00e3o CVM n\u00ba 61\/2021, que alterou a Instru\u00e7\u00e3o CVM n\u00ba 400\/2003, a Instru\u00e7\u00e3o CVM n\u00ba 476\/2009 e a Resolu\u00e7\u00e3o CVM n\u00ba 6\/2021.<\/span><\/p><p><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 );\">Dentre as orienta\u00e7\u00f5es constantes do Of\u00edcio Circular, destacam-se as seguintes:<\/span><\/p><p style=\"padding-left: 40px;\"><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) <u>base de c\u00e1lculo<\/u>: em linha com o disposto na nova reda\u00e7\u00e3o do art. 4\u00ba, inciso II da Lei n\u00ba 7.940\/1989, a taxa de fiscaliza\u00e7\u00e3o deve ser recolhida sobre o valor total da opera\u00e7\u00e3o e n\u00e3o sobre os valores individuais dos registros de uma oferta;<\/span><\/p><p style=\"padding-left: 40px;\"><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)\u00a0<u>forma de recolhimento da taxa em ofertas registradas<\/u>: em ofertas submetidas a registro perante a CVM, o recolhimento da taxa pode ser feito em uma \u00fanica Guia de Recolhimento da Uni\u00e3o \u2013 GRU que cubra o valor total das ofertas envolvidas na opera\u00e7\u00e3o;<\/span><\/p><p style=\"padding-left: 40px;\"><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) <u>forma de recolhimento da taxa em ofertas com esfor\u00e7os registros<\/u>: nos casos de ofertas com esfor\u00e7os restritos (em que h\u00e1 dispensa de registro), deve ser feito um pagamento para cada comunicado enviado no \u00e2mbito de uma mesma oferta, tendo como base o valor efetivamente informado em cada comunicado de encerramento no \u00e2mbito de uma mesma oferta;\u00a0<\/span><\/p><p style=\"padding-left: 40px;\"><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) <u>ofertas prim\u00e1ria\/secund\u00e1ria<\/u>: n\u00e3o \u00e9 poss\u00edvel fazer um pagamento \u00fanico (<i>i.e.<\/i>, por meio de uma \u00fanica GRU) que englobe a oferta prim\u00e1ria e a secund\u00e1ria;<\/span><\/p><p style=\"padding-left: 40px;\"><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 );\">(v) <u>al\u00edquota<\/u>: a al\u00edquota passou a ser de 0,03% incidente sobre o valor total da opera\u00e7\u00e3o, sendo aplic\u00e1vel a todas ofertas p\u00fablicas de valores mobili\u00e1rios, de acordo com a tabela do Anexo IV da Lei n\u00ba 7.940\/1989. Desse modo, n\u00e3o existe mais previs\u00e3o de teto limitador do valor a ser pago. Contudo, conforme determinado no mesmo Anexo IV, h\u00e1 um valor m\u00ednimo da taxa incidente sobre a oferta, no valor de R$ 809,16; e<\/span><\/p><p style=\"padding-left: 40px;\"><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 );\">(vi) <u>ofertas n\u00e3o sujeitas a registro<\/u>: nos casos das ofertas previstas no art. 5\u00ba da Instru\u00e7\u00e3o CVM n\u00ba 400\/2003 e na Resolu\u00e7\u00e3o CVM n\u00ba 6\/2021, por se tratarem de ofertas que n\u00e3o est\u00e3o sujeitas a registro perante a Autarquia, n\u00e3o h\u00e1 necessidade de recolhimento de taxa de fiscaliza\u00e7\u00e3o.\u00a0<\/span><\/p><p><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 );\">Por fim, a CVM ressalta que consultas simples, que n\u00e3o demandem aprofundamento e an\u00e1lise por parte da SRE podem ser encaminhadas para o endere\u00e7o de e-mail \u201csre-consultas@cvm.gov.br\u201d. Se a d\u00favida for referente a ofertas com esfor\u00e7os restritos e comunicados referentes a tais ofertas, os questionamentos devem ser enviados para o endere\u00e7o de e-mail \u201csre-suporte476@cvm.gov.br\u201d.<\/span><\/p><p><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 a \u00edntegra do Of\u00edcio Circular, podem ser encontradas no site da CVM (www.gov.br\/cvm).<\/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-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-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 divulga of\u00edcio circular sobre compartilhamento regular de informa\u00e7\u00f5es para preven\u00e7\u00e3o \u00e0 corrup\u00e7\u00e3o e ao financiamento do terrorismo<\/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 31.01.2022 a Superintend\u00eancia Supervis\u00e3o de Investidores Institucionais \u2013 SIN e a Superintend\u00eancia de Rela\u00e7\u00f5es com o Mercado e Intermedi\u00e1rios \u2013 SMI da Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM divulgaram o Of\u00edcio Circular Conjunto n\u00ba 1\/2022-CVM\/SIN-SMI, com o objetivo de esclarecer a interpreta\u00e7\u00e3o das \u00e1reas t\u00e9cnicas em rela\u00e7\u00e3o a dispositivos da Resolu\u00e7\u00e3o CVM n\u00ba 50\/2021 (\u201c<u>Resolu\u00e7\u00e3o CVM n\u00ba 50<\/u>&#8220;), que trata da preven\u00e7\u00e3o e combate \u00e0 lavagem de dinheiro, corrup\u00e7\u00e3o, financiamento ao terrorismo e prolifera\u00e7\u00e3o de armas (PLD\/FTP) a serem adotadas pelos agentes regulados pela CVM (\u201c<u>Of\u00edcio n\u00ba 01\/2022<\/u>\u201d).<\/p><p><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 n\u00ba 01\/2022 evidencia a imprescindibilidade do compartilhamento de informa\u00e7\u00f5es entre prestadores de servi\u00e7o de fundos de investimento (inclusive sobre cotistas diretos e indiretos, quando necess\u00e1rio) nas opera\u00e7\u00f5es de maior risco, para fins de cumprimento das regras de PLD\/FTP.<\/span><\/p><p><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 );\">As \u00e1reas t\u00e9cnicas da CVM entendem que a troca de informa\u00e7\u00f5es protegidas pela Lei Complementar n\u00ba 105\/2001 (que disp\u00f5e sobre o sigilo das opera\u00e7\u00f5es de institui\u00e7\u00f5es financeiras \u2013 \u201c<u>LC n\u00ba 105\/2001<\/u>\u201d) entre prestadores de servi\u00e7os de fundos de investimento, inclusive com o gestor de recursos e administrador fiduci\u00e1rio que n\u00e3o sejam classificados como institui\u00e7\u00e3o financeira, n\u00e3o representa viola\u00e7\u00e3o \u00e0 referida Lei.<\/span><\/p><p><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 );\">Al\u00e9m disso, as \u00e1reas t\u00e9cnicas da CVM destacam que, em contexto de fundo de investimento ou de carteira administrada, as institui\u00e7\u00f5es n\u00e3o poder\u00e3o suscitar as disposi\u00e7\u00f5es da Lei n\u00ba 13.709\/2018 (Lei Geral de Prote\u00e7\u00e3o de Dados) ou da LC n\u00ba 105\/2021 para inviabilizar procedimentos necess\u00e1rios \u00e0 efetiva\u00e7\u00e3o do sistema de preven\u00e7\u00e3o e combate a PLD\/FTP.<\/span><\/p><p><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 );\">Para as \u00e1reas t\u00e9cnicas da CVM, as pessoas jur\u00eddicas sujeitas \u00e0 Resolu\u00e7\u00e3o CVM n\u00ba 50\/2021 n\u00e3o podem alegar qualquer modalidade de restri\u00e7\u00e3o de acesso a informa\u00e7\u00f5es dos cotistas por quest\u00f5es derivadas de eventual regime de sigilo ou restri\u00e7\u00f5es legais, tais como as previs\u00f5es da LGPD ou de normas que regulamentam a exist\u00eancia de segrega\u00e7\u00e3o de atividades (<i>chinese wall<\/i>) entre \u00e1reas da pr\u00f3pria institui\u00e7\u00e3o.<\/span><\/p><p><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 inteiro teor do Of\u00edcio n\u00ba 01\/2022, podem ser encontrados no site da Comiss\u00e3o de Valores Mobili\u00e1rios (www.gov.br\/cvm).<\/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-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-be26991 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"be26991\" 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-9ebc3fb\" data-id=\"9ebc3fb\" 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-de4587f elementor-widget elementor-widget-heading\" data-id=\"de4587f\" 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\">Of\u00edcio circular sobre elabora\u00e7\u00e3o de demonstra\u00e7\u00f5es cont\u00e1beis \u00e9 divulgado pela CVM<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-871d5f8 elementor-widget elementor-widget-text-editor\" data-id=\"871d5f8\" 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 01.02.2022 a Superintend\u00eancia de Normas Cont\u00e1beis e de Auditoria \u2013 SNC e a Superintend\u00eancia de Rela\u00e7\u00f5es com Empresas \u2013 SEP da Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM divulgaram o Of\u00edcio Circular Conjunto n\u00ba 1\/2022-CVM\/SNC-SEP, com o objetivo de orientar os participantes do mercado quanto a aspectos relevantes a serem observados na elabora\u00e7\u00e3o das demonstra\u00e7\u00f5es cont\u00e1beis para o exerc\u00edcio social encerrado em 31.12.2021 (\u201c<u>Of\u00edcio Circular Conjunto n\u00ba 01\/2022<\/u>\u201d).<\/p><p><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 );\">Os principais temas identificados pelas \u00e1reas t\u00e9cnicas para o exerc\u00edcio social encerrado em 31.12.2021 foram as seguintes: (i) opera\u00e7\u00f5es de risco sacado; (ii) efeitos da Pandemia da COVID-19 sobre as demonstra\u00e7\u00f5es cont\u00e1beis; e (iii) potenciais altera\u00e7\u00f5es na legisla\u00e7\u00e3o do imposto de renda, sobretudo mudan\u00e7as em al\u00edquotas vigentes, com impacto nos ativos e passivos fiscais diferidos reconhecidos.<\/span><\/p><p><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 );\">Por meio do Of\u00edcio Circular Conjunto n\u00ba 01\/2022, as \u00e1reas t\u00e9cnicas da CVM reconhecem que os temas acima destacados j\u00e1 possuem diretrizes adequadas nas normas cont\u00e1beis vigentes e, especificamente com rela\u00e7\u00e3o aos temas \u201c(i)\u201d e \u201c(ii)\u201d, estes j\u00e1 foram tratados em Of\u00edcios Circulares recentemente emitidos.<\/span><\/p><p><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 );\">Sendo assim, o Of\u00edcio Circular Conjunto n\u00ba 01\/2022 esclarece que permanecem v\u00e1lidas e devem ser observadas as orienta\u00e7\u00f5es das \u00e1reas t\u00e9cnicas da CVM contidas nos seguintes of\u00edcios circulares:<\/span><\/p><p style=\"padding-left: 40px;\"><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) Of\u00edcio-Circular\/CVM\/SNC\/SEP\/n\u00ba 01\/2016, exceto pelo item 5;<\/span><\/p><p style=\"padding-left: 40px;\">(ii) Of\u00edcio-Circular\/CVM\/SNC\/SEP n\u00ba 01\/2017, exceto pelos itens 5, 6.5, 7.3 e 8;<\/p><p style=\"padding-left: 40px;\">(iii) Of\u00edcio-Circular\/CVM\/SNC\/SEP n\u00ba 01\/2018, exceto pelos itens 3, 4.5, 5.3, 6 e 9;<\/p><p style=\"padding-left: 40px;\">(iv) Of\u00edcio-Circular\/CVM\/SNC\/SEP n\u00ba 02\/2018;<\/p><p style=\"padding-left: 40px;\">(v) Of\u00edcio-Circular\/CVM\/SNC\/SEP n\u00ba 01\/2019, exceto pelos itens 3, 5.3, 6 e 9;<\/p><p style=\"padding-left: 40px;\">(vi) Of\u00edcio-Circular\/CVM\/SNC\/SEP n\u00ba 02\/2019;<\/p><p style=\"padding-left: 40px;\">(vii) Of\u00edcio-Circular\/CVM\/SNC\/SEP n\u00ba 01\/2020, exceto pelos itens 3, 5.3, 6, 9 e 13;<\/p><p style=\"padding-left: 40px;\">(viii) Of\u00edcio-Circular\/CVM\/SNC\/SEP n\u00ba 02\/2020;<\/p><p style=\"padding-left: 40px;\">(ix) Of\u00edcio-Circular\/CVM\/SNC\/SEP n\u00ba 03\/2020;<\/p><p style=\"padding-left: 40px;\">(x) Of\u00edcio-Circular\/CVM\/SNC\/SEP n\u00ba 04\/2020; e<\/p><p style=\"padding-left: 40px;\">(xi) Of\u00edcio-Circular\/CVM\/SNC\/SEP n\u00ba 01\/2021, exceto pelo item 7.1.<\/p><p><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 );\">Al\u00e9m disso, as \u00e1reas t\u00e9cnicas se manifestaram sobre o \u201cjulgamento profissional\u201d que deve ser aplicado na an\u00e1lise de um evento econ\u00f4mico, com base em fatos e circunst\u00e2ncias dispon\u00edveis, fundamentadas nas normas cont\u00e1beis e demais informa\u00e7\u00f5es relevantes.<\/span><\/p><p><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 Circular Conjunto n\u00ba 01\/2022 destaca que o \u201cjulgamento profissional\u201d em contabilidade e auditoria \u00e9 exercido tipicamente nas seguintes \u00e1reas: (i) avalia\u00e7\u00f5es de evid\u00eancias coligadas; (ii) estimativas e probabilidades; e (iii) decis\u00f5es em mat\u00e9rias de escolhas a serem feitas (em especial, escolhas cont\u00e1beis).<\/span><\/p><p><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 );\">Assim, as \u00e1reas t\u00e9cnicas da CVM recomendam que, para o tratamento de temas sens\u00edveis que requeiram \u201cjulgamento profissional\u201d por parte de preparadores de demonstra\u00e7\u00f5es cont\u00e1beis e auditores independentes, sejam observados os seguintes passos: (i) elucidar o problema e os objetivos informacionais a serem atingidos; (ii) considerar alternativas e escolhas dispon\u00edveis; (iii) reunir e avaliar as informa\u00e7\u00f5es necess\u00e1rias; (iv) chegar a uma conclus\u00e3o; e (v) articular e documentar o reacional base para a decis\u00e3o.<\/span><\/p><p><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 inteiro teor do Of\u00edcio Circular Conjunto n\u00ba 01\/2022, podem ser encontrados no site da Comiss\u00e3o de Valores Mobili\u00e1rios (www.gov.br\/cvm).<\/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-da0579a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"da0579a\" 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-4a3da28 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4a3da28\" 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-29e178b\" data-id=\"29e178b\" 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-edd5c51 elementor-widget elementor-widget-heading\" data-id=\"edd5c51\" 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 dispensa registro de investidor n\u00e3o residente pessoa natural<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0bf7839 elementor-widget elementor-widget-text-editor\" data-id=\"0bf7839\" 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 07.02.2022 a Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM editou a Resolu\u00e7\u00e3o CVM n\u00ba 64\/2022, para alterar a Resolu\u00e7\u00e3o CVM n\u00ba 13\/2020 (\u201c<u>Resolu\u00e7\u00e3o CVM n\u00ba 13<\/u>\u201d), que disp\u00f5e sobre o registro, as opera\u00e7\u00f5es e a divulga\u00e7\u00e3o de informa\u00e7\u00f5es de investidores n\u00e3o residentes no Pa\u00eds (\u201c<u>Resolu\u00e7\u00e3o<\/u>\u201d).<\/p><p><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 reforma promovida pela Resolu\u00e7\u00e3o teve por objetivo facilitar o acesso de investidores n\u00e3o residentes ao mercado de valores mobili\u00e1rios brasileiro, em conformidade com a Resolu\u00e7\u00e3o CMN n\u00ba 4.852\/2020 e a Resolu\u00e7\u00e3o CVM n\u00ba 13, que iniciaram a simplifica\u00e7\u00e3o desse processo.<\/span><\/p><p><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 );\">Dentre as altera\u00e7\u00f5es promovidas para atender esse objetivo, destacam-se as seguintes:<\/span><\/p><p style=\"padding-left: 40px;\"><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) dispensar o registro espec\u00edfico de investidor pessoa natural n\u00e3o residente no Brasil perante a Autarquia, sendo exigido somente que seus dados sejam informados por seu representante, em sistema eletr\u00f4nico disponibilizado pela CVM, antes de iniciar as opera\u00e7\u00f5es no Pa\u00eds;<\/span><\/p><p style=\"padding-left: 40px;\"><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) permitir que a institui\u00e7\u00e3o intermedi\u00e1ria por meio da qual o investidor n\u00e3o residente atue no mercado de valores mobili\u00e1rios brasileiro seja sua representante no pa\u00eds; e\u00a0<\/span><\/p><p style=\"padding-left: 40px;\"><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) limitar a exig\u00eancia de envio de informa\u00e7\u00f5es peri\u00f3dicas \u2013 informe mensal e semestral \u2013 pelo representante de investidor n\u00e3o residente somente para aqueles que sejam registrados perante a CVM.<\/span><\/p><p><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 Resolu\u00e7\u00e3o tamb\u00e9m altera os requisitos para reconhecimento de entidades de investimento coletivo, exigindo que estejam localizadas, direta ou indiretamente, em jurisdi\u00e7\u00e3o que n\u00e3o seja classificada, pelo Grupo de A\u00e7\u00e3o Financeira contra a Lavagem de Dinheiro e o Financiamento do Terrorismo \u2013 GAFI ou por outros organismos internacionais a cujas regras ou recomenda\u00e7\u00f5es a CVM esteja vinculada, como n\u00e3o cooperante, de alto risco, ou detentora de defici\u00eancias estrat\u00e9gicas no combate e preven\u00e7\u00e3o \u00e0 lavagem de dinheiro e ao financiamento do terrorismo ou ao financiamento da prolifera\u00e7\u00e3o de armas de destrui\u00e7\u00e3o em massa.<\/span><\/p><p><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 );\">Anteriormente, a CVM reconhecia aquelas entidades de investimento coletivo que n\u00e3o estivessem classificadas pela GAFI.<\/span><\/p><p>A Resolu\u00e7\u00e3o entrar\u00e1 em vigor em 02.05.2022.<\/p><p><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 inteiro teor da Resolu\u00e7\u00e3o, podem ser encontrados no site da CVM (www.gov.br\/cvm).<\/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-b73080a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b73080a\" 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-b764851 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b764851\" 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-a046aa6\" data-id=\"a046aa6\" 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-418198a elementor-widget elementor-widget-heading\" data-id=\"418198a\" 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 altera normas de tramita\u00e7\u00e3o de processos administrativos<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b212f0a elementor-widget elementor-widget-text-editor\" data-id=\"b212f0a\" 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 10.02.2022 a Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM editou a Resolu\u00e7\u00e3o CVM n\u00ba 65\/2022, alterando (i) a Resolu\u00e7\u00e3o CVM n\u00ba 45\/2021, que disp\u00f5e sobre os procedimentos relativos \u00e0 atua\u00e7\u00e3o sancionadora da CVM, e (ii) a Resolu\u00e7\u00e3o CVM n\u00ba 46\/2021, que disp\u00f5e sobre a tramita\u00e7\u00e3o de processos administrativos n\u00e3o sancionadores no \u00e2mbito do colegiado da CVM (\u201c<u>Resolu\u00e7\u00e3o<\/u>\u201d).\u00a0<\/p><p><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 reforma promovida pela Resolu\u00e7\u00e3o teve por objetivo conferir maior previsibilidade aos prazos para a pr\u00e1tica de determinados atos administrativos a cargo da Autarquia.<\/span><\/p><p><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 );\">Dentre as principais altera\u00e7\u00f5es, destacam-se as seguintes:<\/span><\/p><p style=\"padding-left: 40px;\"><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) inclus\u00e3o de prazo de 60 dias \u00fateis, prorrog\u00e1vel uma \u00fanica vez por at\u00e9 20 dias para devolu\u00e7\u00e3o do processo por parte do membro do Colegiado que tenha pedido vista, englobando tanto processos sancionadores quanto n\u00e3o sancionadores; e<\/span><\/p><p style=\"padding-left: 40px;\"><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) autorizar a designa\u00e7\u00e3o do Presidente do Colegiado da CVM como relator de processos por meio de sorteio, conforme portaria espec\u00edfica.<\/span><\/p><p><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 Resolu\u00e7\u00e3o entrar\u00e1 em vigor em 02.03.2022.<\/span><\/p><p><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 inteiro teor da Resolu\u00e7\u00e3o, podem ser encontrados no site da CVM (www.gov.br\/cvm).<\/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-aa44721 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"aa44721\" 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-fea3fab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fea3fab\" 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-2a150aa\" data-id=\"2a150aa\" 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-13b4a18 elementor-widget elementor-widget-heading\" data-id=\"13b4a18\" 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 edita duas novas resolu\u00e7\u00f5es em mais uma etapa da consolida\u00e7\u00e3o dos atos normativos<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fefa68 elementor-widget elementor-widget-text-editor\" data-id=\"7fefa68\" 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 19.01.2022 a Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM editou as Resolu\u00e7\u00f5es CVM n\u00ba 62\/2022, e 63\/2022 (\u201c<u>Resolu\u00e7\u00f5es<\/u>\u201d). As Resolu\u00e7\u00f5es s\u00e3o decorrentes do processo de revis\u00e3o e consolida\u00e7\u00e3o dos atos normativos da Autarquia, que vem sendo realizado em observ\u00e2ncia ao Decreto Federal n\u00ba 10.139\/2019.<\/p><p><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 );\">Em s\u00edntese, as Resolu\u00e7\u00f5es, que entraram em vigor no dia 01.02.2022, disp\u00f5em sobre as seguintes mat\u00e9rias:<\/span><\/p><p style=\"padding-left: 40px;\">(i) <u>Resolu\u00e7\u00e3o CVM n\u00ba 62\/2022<\/u>: disp\u00f5e sobre a veda\u00e7\u00e3o das pr\u00e1ticas de cria\u00e7\u00e3o de condi\u00e7\u00f5es artificiais de demanda, oferta ou pre\u00e7o de valores mobili\u00e1rios, manipula\u00e7\u00e3o de pre\u00e7o, realiza\u00e7\u00e3o de opera\u00e7\u00f5es fraudulentas e uso de pr\u00e1ticas n\u00e3o equitativas, substituindo a Instru\u00e7\u00e3o CVM n\u00ba 8\/1979, sem alterar seu conte\u00fado; e<\/p><p style=\"padding-left: 40px;\"><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) <u>Resolu\u00e7\u00e3o CVM n\u00ba 63\/2022<\/u>: revogou as Instru\u00e7\u00f5es CVM nos 07\/1979 e 14\/1980, as Delibera\u00e7\u00f5es CVM nos 09\/1980 e 443\/2002 e as Notas Explicativas CVM nos 14\/1979 e 20\/1980, por envolverem normas em desuso, sem comandos pr\u00f3prios ou assuntos regulamentados na Instru\u00e7\u00e3o CVM 461\/2007.<\/span><\/p><p><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 inteiro teor das Resolu\u00e7\u00f5es, podem ser encontrados no site da CVM (https:\/\/www.gov.br\/cvm).<\/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-4cf88d9 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4cf88d9\" 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-0015896 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0015896\" 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-ad325f6\" data-id=\"ad325f6\" 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-e7585e9 elementor-widget elementor-widget-heading\" data-id=\"e7585e9\" 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\">Colegiado da CVM decide que distribui\u00e7\u00e3o de valores a cotistas de FII acima do lucro cont\u00e1bil deve ser tratada como amortiza\u00e7\u00e3o de cotas<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e81feb4 elementor-widget elementor-widget-text-editor\" data-id=\"e81feb4\" 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 24.01.2022, foi divulgada ata de reuni\u00e3o do Colegiado da Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM na qual foi decidido recurso interposto por BTG Pactual Servi\u00e7os Financeiros S.A. DTVM, na posi\u00e7\u00e3o de administrador do Maxi Renda Fundo de Investimento Imobili\u00e1rio (\u201c<u>Fundo<\/u>\u201d), contra entendimento da Superintend\u00eancia de Supervis\u00e3o de Securitiza\u00e7\u00e3o \u2013 SSE no sentido de que os rendimentos do referido fundo somente poderiam ser distribu\u00eddos aos cotistas quando houvesse lucro cont\u00e1bil (no pr\u00f3prio exerc\u00edcio ou acumulado de exerc\u00edcios anteriores) (Ref.: Processo SEI n\u00ba 19957.006102\/2020-10).<\/p><p><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 caso concreto, o recorrente vinha distribuindo aos cotistas do Fundo, a t\u00edtulo de rendimentos, valores calculados com base no regime de caixa, mesmo quando tais valores excediam aqueles reconhecidos contabilmente como lucro do exerc\u00edcio e\/ou acumulados.<\/span><\/p><p><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 );\">Por meio da pr\u00e1tica adotada, o valor \u201cexcedente\u201d distribu\u00eddo aumentaria a rubrica de preju\u00edzos acumulados do Fundo de forma recorrente. Logo, no entendimento da SSE, tais valores n\u00e3o poderiam ser classificados como rendimentos, mas sim como amortiza\u00e7\u00e3o do capital investido pelos cotistas.<\/span><\/p><p><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 );\">J\u00e1 no entendimento do administrador do Fundo, o art. 10, par\u00e1grafo \u00fanico, da Lei n\u00ba 8.668\/1993 exigiria que o lucro do Fundo fosse apurado segundo o regime de caixa, com base em despesas e receitas que passaram pelo caixa do Fundo durante determinado intervalo.<\/span><\/p><p><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 );\">Da mesma forma, seria obrigat\u00f3ria a distribui\u00e7\u00e3o aos cotistas de 95% dos lucros auferidos pelo Fundo, de modo que seu administrador n\u00e3o poderia se esquivar de promover tal distribui\u00e7\u00e3o com base no regime de caixa, sob risco de expor o Fundo a riscos de desenquadramentos de natureza fiscal.<\/span><\/p><p><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 );\">Em voto proferido ap\u00f3s pedido de vista, o Diretor Fernando Galdi destacou que o comando legal do par\u00e1grafo \u00fanico do art. 10 da Lei n\u00b0 8.668\/1993 emprega terminologia imprecisa quando se refere aos \u201clucros auferidos, apurados segundo o regime de caixa, com base em balan\u00e7o ou balancete semestral\u201d. Tal imprecis\u00e3o resultou na edi\u00e7\u00e3o do Of\u00edcio Circular\/CVM\/SIN\/SNC n\u00ba 1\/2014, com objetivo de orientar os administradores de FIIs sobre esse aspecto.<\/span><\/p><p><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 );\">Segundo o Diretor, a CVM teria adotado o conceito do \u201clucro l\u00edquido do exerc\u00edcio que tiver sido realizado\u201d, j\u00e1 utilizado pela Lei n\u00b0 6.404\/1976, na interpreta\u00e7\u00e3o do referido dispositivo da Lei n\u00b0 8.668\/1993.<\/span><\/p><p><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 );\">Assim, acompanhando o voto do Diretor Fernando Galdi, o Colegiado deu parcial provimento ao recurso para reconhecer que, caso o valor a ser distribu\u00eddo pelo FII seja superior ao montante do lucro do exerc\u00edcio, adicionado ao valor dos lucros acumulados (e\/ou reserva de lucros) de exerc\u00edcios anteriores, o montante distribu\u00eddo em excesso \u00e0 referida soma deve ser tratado contabilmente como amortiza\u00e7\u00e3o de cotas ou devolu\u00e7\u00e3o do capital.<\/span><\/p><p><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 dia 27.01.2022, a CVM divulgou nota, na qual consignou que \u201ca referida decis\u00e3o envolveu um caso espec\u00edfico. Contudo, o entendimento ali manifestado, pode se aplicar aos demais fundos de investimento imobili\u00e1rio que tenham caracter\u00edsticas similares ao do caso analisado\u201d.<\/span><\/p><p><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 );\">Sem preju\u00edzo do acima exposto, o administrador do Fundo formulou pedido de efeito suspensivo pr\u00e9vio a pedido de reconsidera\u00e7\u00e3o. No dia 31.01.2022, o Colegiado da CVM concedeu o efeito suspensivo pleiteado, de modo que foram suspensos os efeitos da decis\u00e3o da Autarquia comentada nesta not\u00edcia.<\/span><\/p><p><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 a \u00edntegra da decis\u00e3o do Colegiado da CVM no Processo SEI n\u00ba 19957.006102\/2020-10, podem ser encontradas no site da CVM (www.gov.br\/cvm).\u00a0<\/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-51700b6 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"51700b6\" 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-1d7c036 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1d7c036\" 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-de029e7\" data-id=\"de029e7\" 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-3c61b9f elementor-widget elementor-widget-heading\" data-id=\"3c61b9f\" 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\">Jurisprud\u00eancia<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41ff4f4 elementor-widget elementor-widget-text-editor\" data-id=\"41ff4f4\" 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><b>Superior Tribunal de Justi\u00e7a<\/b><\/p><p><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 );\">CONFLITO DE COMPET\u00caNCIA. EXECU\u00c7\u00c3O FISCAL AJUIZADA PELA FAZENDA NACIONAL CONTRA EMPRESA EM RECUPERA\u00c7\u00c3O JUDICIAL. REJEI\u00c7\u00c3O DA EXCE\u00c7\u00c3O DE PR\u00c9-EXECUTIVIDADE, COM O PROSSEGUIMENTO DA EXECU\u00c7\u00c3O, A AUTORIZAR A CONSTRI\u00c7\u00c3O JUDICIAL DOS BENS DA RECUPERANDA. A CARACTERIZA\u00c7\u00c3O DE CONFLITO DE COMPET\u00caNCIA PERANTE ESTA CORTE DE JUSTI\u00c7A PRESSUP\u00d5E A MATERIALIZA\u00c7\u00c3O DA OPOSI\u00c7\u00c3O CONCRETA DO JU\u00cdZO DA EXECU\u00c7\u00c3O FISCAL \u00c0 EFETIVA DELIBERA\u00c7\u00c3O DO JU\u00cdZO DA RECUPERA\u00c7\u00c3O JUDICIAL A RESPEITO DO ATO CONSTRITIVO. CIRCUNST NCIA N\u00c3O VERIFICADA. CONFLITO DE COMPET\u00caNCIA N\u00c3O CONHECIDO.<\/span><br><\/p><p>1. O dissenso constante do presente incidente centra-se em saber se o Ju\u00edzo em que se processa a execu\u00e7\u00e3o fiscal contra empresa em recupera\u00e7\u00e3o judicial, ao rejeitar a exce\u00e7\u00e3o de pr\u00e9-executividade e determinar o prosseguimento do feito executivo, com a realiza\u00e7\u00e3o de atos constritivos sobre o patrim\u00f4nio da executada -, invade ou n\u00e3o a compet\u00eancia do Ju\u00edzo da recupera\u00e7\u00e3o judicial, segundo disp\u00f5e o \u00a7 7\u00ba-B do art. 6\u00ba da Lei de Recupera\u00e7\u00e3o e Fal\u00eancia, com reda\u00e7\u00e3o dada pela Lei n. 14.112\/2020.<\/p><p>2. A diverg\u00eancia jurisprudencial ent\u00e3o existente entre esta Segunda Se\u00e7\u00e3o e as Turmas integrantes da Se\u00e7\u00e3o de Direito P\u00fablico do Superior Tribunal de Justi\u00e7a acabou por se dissipar em raz\u00e3o da edi\u00e7\u00e3o da Lei n. 14.112\/2020, que, a seu modo, delimitou a compet\u00eancia do Ju\u00edzo em que se processa a execu\u00e7\u00e3o fiscal (a qual n\u00e3o se suspende pelo deferimento da recupera\u00e7\u00e3o judicial) para determinar os atos de constri\u00e7\u00e3o judicial sobre os bens da recuperanda; e firmou a compet\u00eancia do Ju\u00edzo da recupera\u00e7\u00e3o judicial para, no exerc\u00edcio de um ju\u00edzo de controle, &#8220;determinar a substitui\u00e7\u00e3o dos atos de constri\u00e7\u00e3o que recaiam sobre bens de capital essenciais \u00e0 manuten\u00e7\u00e3o da atividade empresarial at\u00e9 o encerramento da recupera\u00e7\u00e3o judicial&#8221;.<\/p><p>3. Ainda que se possa reputar delimitada, nesses termos, a extens\u00e3o da compet\u00eancia dos Ju\u00edzos da execu\u00e7\u00e3o fiscal e da recupera\u00e7\u00e3o judicial a respeito dos atos constritivos determinados no feito executivo fiscal, tem-se, todavia, n\u00e3o se encontrar bem evidenciado, at\u00e9 porque a lei n\u00e3o o explicita, o modo de como estas compet\u00eancias se operacionalizam na pr\u00e1tica, de suma relev\u00e2ncia \u00e0 caracteriza\u00e7\u00e3o do conflito positivo de compet\u00eancia perante esta Corte de Justi\u00e7a.<\/p><p>3.1. \u00c9 justamente nesse ponto &#8211; em rela\u00e7\u00e3o ao qual j\u00e1 se antev\u00ea uma t\u00eanue dispers\u00e3o nas decis\u00f5es monocr\u00e1ticas e que motivou a submiss\u00e3o da presente quest\u00e3o a este Colegiado &#8211; que se reputa necess\u00e1rio um direcionamento seguro por parte do Superior Tribunal de Justi\u00e7a, para que o conflito de compet\u00eancia perante esta Corte Superior n\u00e3o seja mais utilizado, inadvertidamente, como mero subterf\u00fagio para se sobrestar a execu\u00e7\u00e3o fiscal (ao arrepio da lei), antes de qualquer delibera\u00e7\u00e3o do Ju\u00edzo da recupera\u00e7\u00e3o judicial a respeito da constri\u00e7\u00e3o judicial realizada, e, principalmente, antes de uma decis\u00e3o efetivamente proferida pelo Ju\u00edzo da execu\u00e7\u00e3o fiscal que se oponha \u00e0 delibera\u00e7\u00e3o do Ju\u00edzo da recupera\u00e7\u00e3o judicial acerca da constri\u00e7\u00e3o judicial.<\/p><p>4. A partir da vig\u00eancia da Lei n. 14.112\/2020, com aplica\u00e7\u00e3o aos processos em tr\u00e2mite (afinal se trata de regra processual que cuida de quest\u00e3o afeta \u00e0 compet\u00eancia), n\u00e3o se pode mais reputar configurado conflito de compet\u00eancia perante esta Corte de Justi\u00e7a pelo s\u00f3 fato de o Ju\u00edzo da recupera\u00e7\u00e3o ainda n\u00e3o ter deliberado sobre a constri\u00e7\u00e3o judicial determinada no feito executivo fiscal, em raz\u00e3o justamente de n\u00e3o ter a quest\u00e3o sido, at\u00e9 ent\u00e3o, a ele submetida.<\/p><p>4.1. A submiss\u00e3o da constri\u00e7\u00e3o judicial ao Ju\u00edzo da recupera\u00e7\u00e3o judicial, para que este promova o ju\u00edzo de controle sobre o ato constritivo, pode ser feita naturalmente, de of\u00edcio, pelo Ju\u00edzo da execu\u00e7\u00e3o fiscal, em aten\u00e7\u00e3o \u00e0 propugnada coopera\u00e7\u00e3o entre os Ju\u00edzos. O \u00a7 7\u00aa-B do art. 6\u00ba da Lei n. 11.101\/2005 apenas faz remiss\u00e3o ao art. 69 do CPC\/2015, cuja reda\u00e7\u00e3o estipula que a coopera\u00e7\u00e3o judicial prescinde de forma espec\u00edfica. E, em seu \u00a7 2\u00ba, inciso IV, estabelece que &#8220;os atos concertados entre os ju\u00edzos cooperantes poder\u00e3o consistir, al\u00e9m de outros, no estabelecimento de procedimento para a efetiva\u00e7\u00e3o de medidas e provid\u00eancias para recupera\u00e7\u00e3o e preserva\u00e7\u00e3o de empresas&#8221;.<\/p><p>4.2. Caso o Ju\u00edzo da execu\u00e7\u00e3o fiscal assim n\u00e3o proceda, tem-se de todo prematuro falar-se em configura\u00e7\u00e3o de conflito de compet\u00eancia perante esta Corte de Justi\u00e7a, a pretexto, em verdade, de obter o sobrestamento da execu\u00e7\u00e3o fiscal liminarmente. N\u00e3o h\u00e1, por ora, nesse quadro, nenhuma usurpa\u00e7\u00e3o da compet\u00eancia, a ensejar a caracteriza\u00e7\u00e3o de conflito perante este Superior Tribunal. A ina\u00e7\u00e3o do Ju\u00edzo da execu\u00e7\u00e3o fiscal &#8211; como um &#8220;n\u00e3o ato&#8221; que \u00e9 &#8211; n\u00e3o pode, por si, ser considerada id\u00f4nea a fustigar a compet\u00eancia do Ju\u00edzo recuperacional ainda nem sequer exercida.<\/p><p>4.3. Na hip\u00f3tese de o Ju\u00edzo da execu\u00e7\u00e3o fiscal n\u00e3o submeter, de of\u00edcio, o ato constritivo ao Ju\u00edzo da recupera\u00e7\u00e3o judicial, deve a recuperanda instar o Ju\u00edzo da execu\u00e7\u00e3o fiscal a faz\u00ea-lo ou levar diretamente a quest\u00e3o ao Ju\u00edzo da recupera\u00e7\u00e3o judicial, que dever\u00e1 exercer seu ju\u00edzo de controle sobre o ato constritivo, se tiver elementos para tanto, valendo-se, de igual modo, se reputar necess\u00e1rio, da coopera\u00e7\u00e3o judicial preconizada no art. 69 do CPC\/2015.<\/p><p>5. Em resumo, a caracteriza\u00e7\u00e3o de conflito de compet\u00eancia perante esta Corte de Justi\u00e7a pressup\u00f5e a materializa\u00e7\u00e3o da oposi\u00e7\u00e3o concreta do Ju\u00edzo da execu\u00e7\u00e3o fiscal \u00e0 efetiva delibera\u00e7\u00e3o do Ju\u00edzo da recupera\u00e7\u00e3o judicial a respeito do ato constritivo.<\/p><p>6. Conflito de compet\u00eancia n\u00e3o conhecido.<\/p><p><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 );\">(Superior Tribunal de Justi\u00e7a. CC n\u00ba 181.190\/AC. Relator Ministro Marco Aur\u00e9lio Bellizze, Segunda Se\u00e7\u00e3o, jul. em 30 de nov. 2021 e publicado no DJe em 07 de dez. 2021).<\/span><\/p>\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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-fa2180c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fa2180c\" 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-9bbe1c7\" data-id=\"9bbe1c7\" 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-ee5a579 elementor-widget elementor-widget-heading\" data-id=\"ee5a579\" 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 89 | Fevereiro 2022 Download PDF Nesta edi\u00e7\u00e3o: DREI altera normas e diretrizes gerais do registro de empresas Em 20.01.2022 o Departamento Nacional de Registro Empresarial e Integra\u00e7\u00e3o \u2013 DREI editou a Instru\u00e7\u00e3o Normativa DREI n\u00ba 112\/2022 (\u201cInstru\u00e7\u00e3o\u201d), que altera a Instru\u00e7\u00e3o Normativa DREI n\u00ba 81\/2020 (a qual disp\u00f5e sobre as normas e [&hellip;]<\/p>","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,22],"tags":[],"class_list":["post-4096","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 - 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