{"id":4773,"date":"2022-09-15T18:32:29","date_gmt":"2022-09-15T18:32:29","guid":{"rendered":"https:\/\/moreiramenezes.com.br\/?p=4773"},"modified":"2022-09-15T18:38:06","modified_gmt":"2022-09-15T18:38:06","slug":"newsletter-n96","status":"publish","type":"post","link":"https:\/\/moreiramenezes.com.br\/en\/newsletter-n96\/","title":{"rendered":"Newsletter N\u00b096"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"4773\" class=\"elementor elementor-4773\" 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 96 | Setembro 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\/09\/2022_09_15-Newsletter-Moreira-Menezes-Martins-Advogados-no-96-vf.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 elementor-section-height-default elementor-section-height-default\" data-id=\"16fc3289\" 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-27b4df68\" data-id=\"27b4df68\" 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-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-f4591e0 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"f4591e0\" data-element_type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h4&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;bullets&quot;,&quot;icon&quot;:{&quot;value&quot;:&quot;fas fa-square-full&quot;,&quot;library&quot;:&quot;fa-solid&quot;,&quot;rendered_tag&quot;:&quot;&lt;svg class=\\&quot;e-font-icon-svg e-fas-square-full\\&quot; viewBox=\\&quot;0 0 512 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M512 512H0V0h512v512z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;},&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tIn this 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-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\">CVM permite oferta de certificado de receb\u00edveis com esfor\u00e7os restritos<\/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 18.08.2022, a Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM editou a Resolu\u00e7\u00e3o n\u00ba 165\/2022, que equipara, para fins de oferta p\u00fablica, os Certificados de Receb\u00edveis (CR) aos Certificados de Receb\u00edveis Imobili\u00e1rios (CRI) e aos Certificados de Receb\u00edveis do Agroneg\u00f3cio (CRA) (\u201c<u>Resolu\u00e7\u00e3o CVM n\u00ba 165\/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 );\">Segundo a Lei n\u00ba 14.430\/2022, os CRs s\u00e3o t\u00edtulos de cr\u00e9dito nominativos, emitidos de forma escritural, exclusivamente por companhia securitizadora, de livre negocia\u00e7\u00e3o, constituindo promessa de pagamento em dinheiro, resguardada a possibilidade de da\u00e7\u00e3o em pagamento. Os CRs t\u00eam, ainda, natureza de t\u00edtulo executivo extrajudicial.<\/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 CVM n\u00ba 165\/2022 tem por objetivo permitir a realiza\u00e7\u00e3o de oferta p\u00fablica dos CRs por meio do procedimento previsto na Instru\u00e7\u00e3o CVM n\u00ba 476\/2009 (oferta p\u00fablica com esfor\u00e7os restritos), at\u00e9 que a Resolu\u00e7\u00e3o n\u00ba 160\/2022 entre em vigor, em janeiro de 2023 (momento a partir do qual ser\u00e1 poss\u00edvel o registro autom\u00e1tico das ofertas p\u00fablicas de CRs destinadas exclusivamente a investidores qualificados ou profissionais).<\/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 );\">H\u00e1 nota sobre o conte\u00fado da Resolu\u00e7\u00e3o n\u00ba 160\/2022 na Newsletter Moreira Menezes, Martins n\u00ba 94 (julho\/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 a \u00edntegra da Resolu\u00e7\u00e3o CVM n\u00ba 165\/2022, podem ser encontradas no <i>site<\/i> 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-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 edita resolu\u00e7\u00e3o para flexibilizar as publica\u00e7\u00f5es legais das companhias abertas de menor porte<\/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 01.09.2022, a Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM editou a Resolu\u00e7\u00e3o n\u00ba 166\/2022, que disp\u00f5e sobre a forma de realiza\u00e7\u00e3o das publica\u00e7\u00f5es previstas na Lei n\u00ba 6.404\/1976 pelas \u201ccompanhias abertas de menor porte\u201d (\u201c<u>Resolu\u00e7\u00e3o CVM n\u00ba 166\/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 );\">A Resolu\u00e7\u00e3o CVM n\u00ba 166\/2022 regulamenta o art. 294-A, inciso IV da Lei n\u00ba 6.404\/1976, que prev\u00ea a possibilidade de a CVM dispensar a publica\u00e7\u00e3o ou modular a forma das publica\u00e7\u00f5es previstas no art. 289 da referida Lei, com o objetivo de facilitar o acesso de companhias de menor porte ao mercado de capitais.\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 );\">O referido dispositivo foi inclu\u00eddo na Lei n\u00ba 6.404\/1976 pela Lei Complementar n\u00ba 182\/2021 (Marco Legal das <i>Startups<\/i>), noticiada pela Newsletter Moreira Menezes, Martins n\u00ba 81 (junho\/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 );\">Nesse sentido, a Resolu\u00e7\u00e3o CVM n\u00ba 166\/2022, em linha com o art. 294-B da Lei n\u00ba 6.404\/1976, define \u201ccompanhias abertas de menor porte\u201d como sendo aquelas que tenham auferido receita bruta anual inferior a R$ 500 milh\u00f5es, verificada com base nas demonstra\u00e7\u00f5es financeiras de encerramento do \u00faltimo exerc\u00edcio social.<\/span><\/p><p>A mesma Resolu\u00e7\u00e3o faculta \u00e0s companhias abertas de menor porte a possibilidade de realizar as publica\u00e7\u00f5es determinadas na Lei n\u00ba 6.404\/1976 e na regula\u00e7\u00e3o da CVM apenas por meio dos sistemas \u201cEmpresas.NET\u201d ou \u201cFundos.NET\u201d da pr\u00f3pria CVM, conforme o caso.<\/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 se tratando de documentos cuja publica\u00e7\u00e3o n\u00e3o seja realizada pela pr\u00f3pria companhia, a Resolu\u00e7\u00e3o CVM n\u00ba 166\/2022 prev\u00ea que tais publica\u00e7\u00f5es poder\u00e3o ser realizadas por meio do envio do documento \u00e0 companhia, que ficar\u00e1 respons\u00e1vel por imediatamente divulga-lo nos sistemas indicados acima.\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 );\">Nessas situa\u00e7\u00f5es, caso a companhia n\u00e3o promova a divulga\u00e7\u00e3o imediata, caber\u00e1 ao interessado promover diretamente a publica\u00e7\u00e3o dos documentos em jornal de grande circula\u00e7\u00e3o, sem preju\u00edzo da eventual responsabiliza\u00e7\u00e3o da companhia por essa omiss\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 );\">A Resolu\u00e7\u00e3o CVM n\u00ba 166\/2022 entrar\u00e1 em vigor em 03.10.2022.<\/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 a \u00edntegra da Resolu\u00e7\u00e3o CVM n\u00ba 166\/2022, podem ser encontradas no <i>site<\/i> 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 amplia o rol de exames de certifica\u00e7\u00e3o aceitos para autoriza\u00e7\u00e3o de administrador de carteiras<\/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><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 13.09.2022 a Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM editou a Resolu\u00e7\u00e3o n\u00ba 167\/2022, que incluiu a \u201cCertifica\u00e7\u00e3o de Gestores ANBIMA para Fundos Estruturados\u201d na lista de exames de certifica\u00e7\u00e3o aceitos pela CVM para fins de obten\u00e7\u00e3o de autoriza\u00e7\u00e3o de administrador de carteiras, na forma do art. 3\u00ba, inciso III, da Resolu\u00e7\u00e3o CVM n\u00ba 21\/2022 (\u201c<u>Resolu\u00e7\u00e3o CVM n\u00ba 167\/2022<\/u>\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 );\">O art. 3\u00ba da Resolu\u00e7\u00e3o CVM n\u00ba 21\/2022 elenca todos os requisitos que devem ser atendidos por administradores de carteiras de valores mobili\u00e1rios, pessoas naturais, para a obten\u00e7\u00e3o e manuten\u00e7\u00e3o de autoriza\u00e7\u00e3o pela CVM. O inciso III do referido dispositivo, por sua vez, disp\u00f5e sobre a necessidade de aprova\u00e7\u00e3o em exame de certifica\u00e7\u00e3o cuja metodologia e conte\u00fado tenham sido previamente aprovados pela 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 );\">Desse modo, com a edi\u00e7\u00e3o da Resolu\u00e7\u00e3o CVM n\u00ba 167\/2022, a Certifica\u00e7\u00e3o de Gestores ANBIMA para Fundos Estruturados passou a ser admitida para fins de cumprimento da exig\u00eancia prevista no art. 3\u00ba, inciso III da Resolu\u00e7\u00e3o CVM n\u00ba 21\/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 );\">Adicionalmente, a Resolu\u00e7\u00e3o CVM n\u00ba 167\/2022 alterou o Formul\u00e1rio de Refer\u00eancia entregue \u00e0 CVM por administradores de carteiras pessoas naturais e jur\u00eddicas: a partir da edi\u00e7\u00e3o da Resolu\u00e7\u00e3o CVM n\u00ba 167\/2022, os profissionais dever\u00e3o informar, no referido Formul\u00e1rio, o tipo de exame prestado quando da obten\u00e7\u00e3o da autoriza\u00e7\u00e3o, assim como os seus setores de atua\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 );\">A Resolu\u00e7\u00e3o CVM n\u00ba 167\/2022 entrar\u00e1 em vigor em 03.10.2022.<\/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 a \u00edntegra da Resolu\u00e7\u00e3o CVM n\u00ba 167\/2022, podem ser encontradas no <i>site<\/i> 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-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\">STF decide que mudan\u00e7as na Lei de Improbidade n\u00e3o retroagem para condena\u00e7\u00f5es definitivas<\/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 18.08.2022 o Plen\u00e1rio do Supremo Tribunal Federal \u2013 STF encerrou o julgamento do Recurso Extraordin\u00e1rio com Agravo (ARE) n\u00ba 843.989, cuja repercuss\u00e3o geral havia sido reconhecida para definir se as inova\u00e7\u00f5es inseridas na Lei de Improbidade Administrativa (Lei n\u00ba 8.429\/1992) pela Lei n\u00ba 14.230\/2021 devem retroagir para beneficiar aqueles que tenham cometido atos de improbidade administrativa na modalidade culposa, inclusive quanto ao prazo de prescri\u00e7\u00e3o para as a\u00e7\u00f5es de ressarcimento.<\/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 maioria do Plen\u00e1rio do STF seguiu o entendimento do relator, Min. Alexandre de Moraes, segundo o qual a Lei de Improbidade Administrativa se enquadra no \u00e2mbito do Direito Administrativo Sancionador e n\u00e3o do Direito Penal, n\u00e3o sendo aplic\u00e1vel, portanto, o princ\u00edpio da retroatividade da lei penal mais ben\u00e9fica.\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 );\">O Tema de Repercuss\u00e3o Geral n\u00ba 1.199 fixou o entendimento de que as altera\u00e7\u00f5es introduzidas pela Lei n\u00ba 14.230\/2021 aplicam-se aos atos de improbidade administrativa culposos praticados na vig\u00eancia da norma anterior, em raz\u00e3o da revoga\u00e7\u00e3o expressa do tipo culposo, desde que n\u00e3o haja condena\u00e7\u00e3o transitada em julgado.<\/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 );\">Dessa forma, as altera\u00e7\u00f5es promovidas pela Lei n\u00ba 14.230\/2021, em rela\u00e7\u00e3o ao elemento subjetivo apto a configurar o ato de improbidade administrativa, aplicam-se aos processos em curso e aos fatos ainda n\u00e3o processados. Nesses casos, o \u00f3rg\u00e3o julgador estar\u00e1 incumbido de analisar a eventual presen\u00e7a de dolo na conduta do agente. Exige-se, portanto, a comprova\u00e7\u00e3o do elemento subjetivo para tipifica\u00e7\u00e3o de atos de improbidade administrativa, de acordo a nova reda\u00e7\u00e3o dos arts. 9\u00ba, 10 e 11 da Lei de Improbidade Administrativa.\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 );\">O Plen\u00e1rio do STF consignou, tamb\u00e9m, que a aplica\u00e7\u00e3o da referida tese aos processos j\u00e1 transitados em julgado, quando cab\u00edvel, depender\u00e1 do manejo da respectiva a\u00e7\u00e3o rescis\u00f3ria, em respeito \u00e0 prote\u00e7\u00e3o constitucional dada \u00e0 coisa julgada. No entendimento da Corte, mesmo que a exclus\u00e3o da modalidade culposa do ato de improbidade se demonstre mais ben\u00e9fica ao r\u00e9u, o art. 5\u00ba, inciso XXXVI, da Constitui\u00e7\u00e3o Federal prev\u00ea que &#8220;a lei n\u00e3o prejudicar\u00e1 o direito adquirido, o ato jur\u00eddico perfeito e a coisa julgada\u201d, de modo que, nesses casos, a aplica\u00e7\u00e3o retroativa das altera\u00e7\u00f5es introduzidas na Lei violaria norma constitucional.\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 );\">Os Ministros do STF determinaram, ainda, que o novo regime prescricional previsto na Lei n\u00ba 14.230\/2021 \u00e9 irretroativo, de modo que os novos marcos temporais s\u00e3o aplic\u00e1veis a partir da publica\u00e7\u00e3o da referida lei, em 26.10.2021.<\/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 );\">Dessa forma, as altera\u00e7\u00f5es promovidas pela Lei n\u00ba 14.230\/2021 nos novos prazos de prescri\u00e7\u00e3o intercorrente, aplicam-se de maneira imediata, inclusive aos processos em curso e aos fatos ainda n\u00e3o processados, tendo como termo inicial, nestes casos, a data de entrada em vigor da inova\u00e7\u00e3o legislativa.\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, o Tema de Repercuss\u00e3o Geral n\u00ba 1.199 fixou que o novo prazo de prescri\u00e7\u00e3o geral, previsto no <i>caput<\/i> do art. 23 da Lei n\u00ba 8.429\/1992, alterado pela Lei n\u00ba 14.230\/2021, tem aplica\u00e7\u00e3o imediata, inclusive quanto a fatos pret\u00e9ritos. Excepcionou-se, contudo, a hip\u00f3tese de a prescri\u00e7\u00e3o do direito de a\u00e7\u00e3o j\u00e1 ter se iniciado quando do advento da publica\u00e7\u00e3o da Lei n\u00ba 14.230\/2021, caso em que deve ser aplicado o princ\u00edpio da ultratividade da norma anterior, prevalecendo, portanto, o prazo prescricional de cinco anos j\u00e1 em curso.<\/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 s\u00edntese, o Plen\u00e1rio do STF fixou a seguinte tese: (i) As altera\u00e7\u00f5es promovidas pela Lei n\u00ba 14.230\/2021 aplicam-se aos atos de improbidade administrativa culposos praticados na vig\u00eancia do texto anterior da lei, em virtude da revoga\u00e7\u00e3o expressa do tipo culposo; (ii) \u00c9 necess\u00e1ria a comprova\u00e7\u00e3o de responsabilidade subjetiva para tipifica\u00e7\u00e3o dos atos de improbidade administrativa, exigindo-se a presen\u00e7a do elemento subjetivo dolo; (iii) A revoga\u00e7\u00e3o da modalidade culposa do ato de improbidade administrativa, introduzida pela Lei n\u00ba 14.230\/2021, n\u00e3o retroage e, portanto, n\u00e3o tem incid\u00eancia em rela\u00e7\u00e3o \u00e0 efic\u00e1cia da coisa julgada, nem tampouco durante o processo de execu\u00e7\u00e3o das penas e seus incidentes; (iv) O novo regime prescricional disposto na Lei n\u00ba 14.230\/2021 n\u00e3o retroage, aplicando-se os novos marcos temporais a partir da publica\u00e7\u00e3o da 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 );\">A consolida\u00e7\u00e3o do entendimento da Corte em sede de repercuss\u00e3o geral serve como par\u00e2metro decis\u00f3rio para as inst\u00e2ncias ordin\u00e1rias, que devem uniformizar sua jurisprud\u00eancia, nos termos dos arts. 926 e 927 do C\u00f3digo de Processo Civil.<\/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 podem ser encontradas no <i>site<\/i> do STF (www.portal.stf.jus.br).<\/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-6550a1a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6550a1a\" 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-abf9456 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"abf9456\" 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-53aa36c\" data-id=\"53aa36c\" 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-1e9829c elementor-widget elementor-widget-heading\" data-id=\"1e9829c\" 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\">STF reexaminar\u00e1 possibilidade de incid\u00eancia do ITBI sobre cess\u00e3o de direitos decorrentes de compromisso de compra e venda de im\u00f3vel<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11d38eb elementor-widget elementor-widget-text-editor\" data-id=\"11d38eb\" 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 26.08.2022, o Plen\u00e1rio do Supremo Tribunal Federal \u2013 STF, por maioria de votos, acolheu os embargos de declara\u00e7\u00e3o opostos pelo Munic\u00edpio de S\u00e3o Paulo contra o ac\u00f3rd\u00e3o que havia negado provimento ao Agravo em Recurso Extraordin\u00e1rio n\u00ba 1.294.969\/SP.&nbsp;<\/p>\n<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 em quest\u00e3o, discute-se a possibilidade de incid\u00eancia do imposto sobre transmiss\u00e3o <i>inter vivos<\/i> de bens im\u00f3veis \u2013 ITBI sobre a cess\u00e3o de direitos decorrentes de compromisso de compra e venda, bem como a alegada irrelev\u00e2ncia do registro no cart\u00f3rio de im\u00f3veis para configura\u00e7\u00e3o do fato gerador desse imposto. A mat\u00e9ria recursal teve sua repercuss\u00e3o geral reconhecida pelo STF (Tema de Repercuss\u00e3o Geral n\u00ba 1.124).<\/span><br><\/p>\n<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 Agravo em Recurso Extraordin\u00e1rio se originou de mandado de seguran\u00e7a cujo impetrante havia celebrado compromisso de compra e venda de im\u00f3vel, na planta, com incorporadora imobili\u00e1ria. Antes que o im\u00f3vel lhe tivesse sido entregue, o impetrante cedeu seus direitos aquisitivos a terceiro, momento em que foi instado pelo Munic\u00edpio de S\u00e3o Paulo ao pagamento de ITBI. Desse modo, o mandado de seguran\u00e7a pretende afastar a exig\u00eancia de pagamento do ITBI em raz\u00e3o da cess\u00e3o dos direitos decorrentes do compromisso de compra e venda.<\/span><br><\/p>\n<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 );\">Ap\u00f3s a prola\u00e7\u00e3o da senten\u00e7a, que concedeu a seguran\u00e7a requerida pelo impetrante, para declarar a inexigibilidade do ITBI, o Munic\u00edpio de S\u00e3o Paulo interp\u00f4s recurso de apela\u00e7\u00e3o. Esse recurso, por sua vez, foi desprovido pela 18\u00aa C\u00e2mara de Direito P\u00fablico do Tribunal de Justi\u00e7a do Estado de S\u00e3o Paulo \u2013 TJSP, que manteve integralmente a senten\u00e7a. Segundo o TJSP, o fato gerador do ITBI configura-se com a transfer\u00eancia efetiva da propriedade do im\u00f3vel mediante registro no cart\u00f3rio de im\u00f3veis, o que n\u00e3o ocorreu no caso, em que se verificou a simples cess\u00e3o de direitos.<\/span><br><\/p>\n<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 Munic\u00edpio de S\u00e3o Paulo, ent\u00e3o, interp\u00f4s Agravo em Recurso Extraordin\u00e1rio, inicialmente desprovido em 11.02.2021 pelo STF. O ac\u00f3rd\u00e3o proferido na ocasi\u00e3o limitou-se a reafirmar jurisprud\u00eancia da Corte no sentido de que \u201c[o] fato gerador do imposto sobre transmiss\u00e3o<i> inter vivos<\/i> de bens im\u00f3veis (ITBI) somente ocorre com a efetiva transfer\u00eancia da propriedade imobili\u00e1ria, que se d\u00e1 mediante o registro\u201d.<\/span><br><\/p>\n<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 Munic\u00edpio de S\u00e3o Paulo, ent\u00e3o, op\u00f4s embargos de declara\u00e7\u00e3o contra esse ac\u00f3rd\u00e3o, com o objetivo de sanar omiss\u00e3o e contradi\u00e7\u00e3o. De acordo com a fundamenta\u00e7\u00e3o do Munic\u00edpio, uma vez reconhecida a repercuss\u00e3o geral da mat\u00e9ria recursal, deve-se promover a livre distribui\u00e7\u00e3o do recurso para o julgamento de seu m\u00e9rito, nos termos do art. 323, \u00a7 1\u00ba do Regimento Interno do STF, n\u00e3o sendo suficiente a mera reafirma\u00e7\u00e3o de jurisprud\u00eancia.<\/span><br><\/p>\n<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 Munic\u00edpio alegou, tamb\u00e9m, que n\u00e3o h\u00e1 jurisprud\u00eancia da Corte sobre a mat\u00e9ria em discuss\u00e3o, pois n\u00e3o discute a incid\u00eancia do ITBI sobre compromisso de compra e venda, mas sim a incid\u00eancia do ITBI sobre cess\u00e3o de direitos \u00e0 aquisi\u00e7\u00e3o de bem im\u00f3vel ou de direitos reais sobre im\u00f3veis.&nbsp;<\/span><br><\/p>\n<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 );\">Diante desses argumentos, o Plen\u00e1rio do STF acolheu os embargos de declara\u00e7\u00e3o opostos pelo Munic\u00edpio para, novamente, reconhecer a exist\u00eancia de repercuss\u00e3o geral da mat\u00e9ria recursal, sem, no entanto, reafirmar jurisprud\u00eancia. Ainda n\u00e3o h\u00e1 data para o julgamento das raz\u00f5es de m\u00e9rito do recurso.<\/span><br><\/p>\n<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 podem ser encontradas no <i>site<\/i> do STF (www.portal.stf.jus.br).<\/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 96 | Setembro 2022 Download PDF Nesta edi\u00e7\u00e3o: CVM permite oferta de certificado de receb\u00edveis com esfor\u00e7os restritos Em 18.08.2022, a Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM editou a Resolu\u00e7\u00e3o n\u00ba 165\/2022, que equipara, para fins de oferta p\u00fablica, os Certificados de Receb\u00edveis (CR) aos Certificados de Receb\u00edveis Imobili\u00e1rios (CRI) e aos Certificados [&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-4773","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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