{"id":6136,"date":"2024-02-23T19:12:02","date_gmt":"2024-02-23T19:12:02","guid":{"rendered":"https:\/\/moreiramenezes.com.br\/?p=6136"},"modified":"2024-02-23T21:23:20","modified_gmt":"2024-02-23T21:23:20","slug":"newsletter-n113","status":"publish","type":"post","link":"https:\/\/moreiramenezes.com.br\/en\/newsletter-n113\/","title":{"rendered":"Newsletter N\u00b0113"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"6136\" class=\"elementor elementor-6136\" 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 113 | Fevereiro 2024<\/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\/2024\/02\/2024_02_23-Newsletter-Moreira-Menezes-Martins-Advogados-no-113-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\">DREI promove diversas altera\u00e7\u00f5es em normas de registro p\u00fablico de empresas\n<\/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><span style=\"font-weight: 400;\">Em 26.01.2024 o Departamento Nacional de Registro Empresarial e Integra\u00e7\u00e3o \u2014 DREI publicou a Instru\u00e7\u00e3o DREI n\u00ba 01\/2024, que altera diversas disposi\u00e7\u00f5es das Instru\u00e7\u00f5es Normativas DREI n\u00ba 81\/2020 (\u201c<\/span><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">IN DREI n\u00ba 81\/2020<\/span><\/span><span style=\"font-weight: 400;\">\u201d) e 77\/2020 <span style=\"text-decoration: underline;\">(<\/span>\u201c<\/span><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">IN DREI n\u00ba 77\/2020<\/span><\/span><span style=\"font-weight: 400;\">\u201d), implementando modifica\u00e7\u00f5es nas normas e diretrizes gerais do registro p\u00fablico de empresas e na atua\u00e7\u00e3o das Juntas Comerciais (\u201c<\/span><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">IN DREI n\u00ba 01\/2024<\/span><\/span><span style=\"font-weight: 400;\">\u201d).<\/span><\/p><p><span style=\"font-weight: 400;\">Dentre as altera\u00e7\u00f5es promovidas pela IN DREI n\u00ba 01\/2024, destacam-se aquelas abaixo descritas.<br \/><\/span><\/p><p><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">Documentos estrangeiros bicolunados<\/span><\/span><\/p><p><span style=\"font-weight: 400;\">Anteriormente, a IN DREI n\u00ba 81\/2020 estabelecia que os documentos oriundos do exterior deveriam ser autenticados pela autoridade consular brasileira no pa\u00eds de origem e, quando n\u00e3o redigidos na l\u00edngua portuguesa, deveriam ser acompanhados de tradu\u00e7\u00e3o efetuada por tradutor p\u00fablico matriculado em qualquer Junta Comercial (\u201ctradu\u00e7\u00e3o juramentada\u201d).\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">A partir dos ajustes decorrentes IN DREI n\u00ba 01\/2024, o documento estrangeiro bicolunado, apresentado em l\u00edngua portuguesa e em l\u00edngua estrangeira, passa a estar dispensado da realiza\u00e7\u00e3o de tradu\u00e7\u00e3o juramentada.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">N\u00e3o obstante, continuam sendo obrigat\u00f3rios: (i) o apostilamento ou a consulariza\u00e7\u00e3o do documento (ressalvadas as hip\u00f3teses de dispensa previstas em lei); e (ii) a tradu\u00e7\u00e3o juramentada dos carimbos e selos estrangeiros constantes no documento.<\/span><\/p><p><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">Assinatura eletr\u00f4nica de documentos<\/span><\/span><\/p><p><span style=\"font-weight: 400;\">A IN DREI n\u00ba 81\/2020 previa que todas as Juntas Comerciais deveriam receber documentos assinados eletronicamente por sistema de terceiros ou portais de assinatura.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Ap\u00f3s os ajustes da IN DREI n\u00ba 01\/2024, foi estabelecido que caber\u00e1 a cada ente federativo estabelecer o tipo de assinatura eletr\u00f4nica que ser\u00e1 aceito por sua respectiva Junta Comercial. De todo modo, a norma recomenda que seja realizada uniformiza\u00e7\u00e3o dessa exig\u00eancia pelas Juntas Comerciais, recomendando, ainda, que sejam aceitas as assinaturas eletr\u00f4nicas \u201cavan\u00e7adas\u201d (inclusive por meio do portal \u201cgov.br\u201d) e \u201cqualificadas\u201d.<\/span><\/p><p><span style=\"font-weight: 400;\">Al\u00e9m disso, as novas disposi\u00e7\u00f5es sobre o tema preveem que a assinatura eletr\u00f4nica que for realizada fora do portal da Junta Comercial dever\u00e1 ser aceita (i) se for poss\u00edvel verificar sua associa\u00e7\u00e3o ao signat\u00e1rio de maneira un\u00edvoca (i.e., mediante valida\u00e7\u00e3o da assinatura), por meio do sistema da Junta Comercial; ou (ii) se apresentada declara\u00e7\u00e3o de autenticidade da assinatura eletr\u00f4nica.<\/span><\/p><p><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">Opera\u00e7\u00f5es de transforma\u00e7\u00e3o<\/span><\/span><\/p><p><span style=\"font-weight: 400;\">De acordo com a nova reda\u00e7\u00e3o da IN DREI n\u00ba 81\/2020, introduzida pela IN DREI n\u00ba 01\/2024, a transforma\u00e7\u00e3o de sociedade limitada unipessoal cuja \u00fanica s\u00f3cia seja pessoa jur\u00eddica brasileira, em sociedade an\u00f4nima, sem o ingresso de novo acionista no momento da transforma\u00e7\u00e3o, deve observar o disposto no art. 251 da Lei n\u00ba 6.404\/1976. Desse modo, tal opera\u00e7\u00e3o deve ser formalizada por meio de escritura p\u00fablica, assim como ocorre na constitui\u00e7\u00e3o das subsidi\u00e1rias integrais.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Adicionalmente, nos casos de transforma\u00e7\u00e3o de qualquer sociedade em sociedade an\u00f4nima, seus administradores dever\u00e3o realizar a publica\u00e7\u00e3o dos documentos relativos \u00e0 transforma\u00e7\u00e3o em \u00f3rg\u00e3o oficial do local da sede da nova companhia, conforme exigido pelo art. 98 da Lei n\u00ba 6.404\/1976.<\/span><\/p><p><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">Opera\u00e7\u00f5es societ\u00e1rias<\/span><\/span><\/p><p><span style=\"font-weight: 400;\">Em rela\u00e7\u00e3o \u00e0s opera\u00e7\u00f5es de incorpora\u00e7\u00e3o, a IN DREI n\u00ba 01\/2024 prev\u00ea expressamente que n\u00e3o h\u00e1 veda\u00e7\u00e3o para a incorpora\u00e7\u00e3o de sociedades com patrim\u00f4nio l\u00edquido negativo.<\/span><\/p><p><span style=\"font-weight: 400;\">Al\u00e9m disso, foi consignado expressamente na norma que as disposi\u00e7\u00f5es da IN DREI n\u00ba 81\/2020 sobre incorpora\u00e7\u00f5es tamb\u00e9m se aplicam, no que for aplic\u00e1vel, \u00e0s opera\u00e7\u00f5es de incorpora\u00e7\u00e3o reversa (i.e., incorpora\u00e7\u00e3o de controladora por controlada), incorpora\u00e7\u00e3o de subsidi\u00e1ria integral e incorpora\u00e7\u00e3o de a\u00e7\u00f5es.<\/span><\/p><p><span style=\"font-weight: 400;\">Sobre opera\u00e7\u00f5es societ\u00e1rias em geral, a IN DREI n\u00ba 01\/2024 tornou facultativa a elabora\u00e7\u00e3o dos documentos de \u201cprotocolo\u201d e \u201cjustifica\u00e7\u00e3o\u201d (ou documento \u00fanico de \u201cprotocolo e justifica\u00e7\u00e3o\u201d) quando tais opera\u00e7\u00f5es envolverem exclusivamente sociedades contratuais, desde que sejam aprovadas, pelas sociedades envolvidas, as bases da opera\u00e7\u00e3o. A despeito dessa dispensa, as sociedades poder\u00e3o optar por aprovar as bases da opera\u00e7\u00e3o em documentos denominados \u201cprotocolo\u201d e \u201cjustifica\u00e7\u00e3o\u201d (ou \u201cprotocolo e justifica\u00e7\u00e3o\u201d), cujo conte\u00fado observe o disposto nos arts. 224 e 225 da Lei n\u00ba 6.404\/1976.\u00a0<\/span><\/p><p><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">Representa\u00e7\u00e3o de s\u00f3cio residente no exterior<\/span><\/span><\/p><p><span style=\"font-weight: 400;\">Outro ponto que merece destaque \u00e9 a possibilidade de o s\u00f3cio residente no exterior, brasileiro ou estrangeiro, assinar eletronicamente o contrato social a ser registrado. No entendimento do DREI, nesse caso, n\u00e3o h\u00e1 necessidade de constitui\u00e7\u00e3o de representante, pois o pr\u00f3prio s\u00f3cio residente no exterior ter\u00e1 manifestado sua vontade, diretamente.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">A IN DREI n\u00ba 01\/2024 entrou em vigor em 26.01.2024.<\/span><\/p><p><span style=\"font-weight: 400;\">Maiores informa\u00e7\u00f5es, bem como o inteiro teor da IN DREI n\u00ba 01\/2024, podem ser encontradas no site do DREI (www.gov.br\/economia\/pt-br\/assuntos\/drei).\u00a0<\/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-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-7d273c1 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7d273c1\" 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<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\">CVM divulga conclus\u00f5es de avalia\u00e7\u00e3o de resultado regulat\u00f3rio sobre assembleias de fundos de investimento imobili\u00e1rio\n\n<\/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><span style=\"font-weight: 400;\">Em 31.01.2024 a Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM divulgou as conclus\u00f5es da Avalia\u00e7\u00e3o de Resultado Regulat\u00f3rio \u2013 ARR sobre assembleias de Fundos de Investimento Imobili\u00e1rio \u2013 FII, desenvolvida pela Assessoria de An\u00e1lise Econ\u00f4mica, Gest\u00e3o de Riscos e Integridade \u2013 ASA.<\/span><\/p><p><span style=\"font-weight: 400;\">A ARR teve como objetivo apurar o impacto do estabelecimento de limites m\u00ednimos para aprova\u00e7\u00e3o de determinadas mat\u00e9rias consideradas sens\u00edveis na regulamenta\u00e7\u00e3o da CVM, tendo em vista a necessidade de prote\u00e7\u00e3o aos cotistas minorit\u00e1rios.<\/span><\/p><p><span style=\"font-weight: 400;\">Nesse contexto, as conclus\u00f5es da AAR relatam que, previamente \u00e0 edi\u00e7\u00e3o da Resolu\u00e7\u00e3o CVM n\u00ba 175\/2022 (\u201c<\/span><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">Resolu\u00e7\u00e3o CVM n\u00ba 175<\/span><\/span><span style=\"font-weight: 400;\">\u201d), os qu\u00f3runs referentes \u00e0s assembleias de FII eram regulamentados pelo art. 20 da Instru\u00e7\u00e3o CVM n\u00ba 472\/2008 (\u201c<\/span><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">Instru\u00e7\u00e3o CVM n\u00ba 472<\/span><\/span><span style=\"font-weight: 400;\">\u201d). Tal dispositivo foi revogado e substitu\u00eddo pelo art. 16 do Anexo Normativo III da Resolu\u00e7\u00e3o CVM n\u00ba 175, atualmente em vigor.<\/span><\/p><p><span style=\"font-weight: 400;\">Nesse sentido, o referido art. 16 do Anexo Normativo III da Resolu\u00e7\u00e3o CVM n\u00ba 175 estabelece que as mat\u00e9rias previstas no art. 70, II, IV e V da parte geral da Resolu\u00e7\u00e3o CVM n\u00ba 175<\/span><span style=\"font-weight: 400;\"> e no art. 12, II, IV e V do Anexo Normativo III,<\/span><span style=\"font-weight: 400;\"> dependem, para que sejam aprovadas, de votos favor\u00e1veis da maioria dos cotistas presentes, que devem representar, no m\u00ednimo: (i) 25% das cotas emitidas, para classes de cotas com mais de 100 cotistas; ou (ii) 50% das cotas emitidas, para classes de cotas com at\u00e9 100 cotistas.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Na ARR, a CVM avaliou apenas FII cujas cotas s\u00e3o destinadas aos investidores em geral e que possuem mais de 500 cotistas. O estudo foi dividido nas seguintes etapas:<\/span><\/p><p style=\"padding-left: 40px;\">(i) <span style=\"font-weight: 400;\">inicialmente, foi enviada pesquisa para administradores dos FII, solicitando (i.1) listagem das assembleias realizadas em determinado per\u00edodo nas quais foram deliberadas as mat\u00e9rias indicadas acima; (i.2) que informassem se o qu\u00f3rum de aprova\u00e7\u00e3o foi ou n\u00e3o atingido em cada delibera\u00e7\u00e3o; (i.3) que apontassem eventuais dificuldades experimentadas em raz\u00e3o dos limites atuais para atingimento do qu\u00f3rum qualificado; e (i.4) eventuais sugest\u00f5es sobre o tema;<\/span><\/p><p style=\"padding-left: 40px;\">(ii) <span style=\"font-weight: 400;\">na sequ\u00eancia, foi solicitado aos administradores dos FII que preenchessem planilha, contendo o grau de concentra\u00e7\u00e3o de titularidade de cotas em cada fundo sob sua administra\u00e7\u00e3o na data base de 31.12.2022, informando o n\u00famero de cotistas necess\u00e1rio para alcan\u00e7ar diferentes valores patrimoniais em cotas, para cada fundo sob sua administra\u00e7\u00e3o; e<\/span><\/p><p style=\"padding-left: 40px;\">(iii) <span style=\"font-weight: 400;\">por fim, foi realizado levantamento em outras jurisdi\u00e7\u00f5es relevantes, notadamente em pa\u00edses da Uni\u00e3o Europeia, nos Estados Unidos e na Austr\u00e1lia, com o objetivo de verificar se o tratamento do tema no Brasil est\u00e1 em conson\u00e2ncia com o tratamento conferido na legisla\u00e7\u00e3o de outras jurisdi\u00e7\u00f5es.<\/span><\/p><p><span style=\"font-weight: 400;\">Nesse sentido, destaca-se os seguintes resultados alcan\u00e7ados, referentes \u00e0s assembleias realizadas no tri\u00eanio de 2020 at\u00e9 2022: (i) considerando todo o universo dos FII analisados para elabora\u00e7\u00e3o da ARR, constatou-se uma taxa de insucesso de 27% para o atingimento de qu\u00f3rum qualificado; e (ii) considerando apenas FII com mais de 10.000 cotistas, constatou-se uma taxa de insucesso de 42% para atingimento desse qu\u00f3rum.<\/span><\/p><p><span style=\"font-weight: 400;\">A partir dos dados acima, a ARR concluiu que, para os fundos com at\u00e9 10.000 cotistas (percentual de 27% de insucesso acima apontado) os atuais limites da regulamenta\u00e7\u00e3o parecem atender satisfatoriamente aos objetivos da Autarquia com a institui\u00e7\u00e3o de qu\u00f3runs qualificados. Contudo, no que diz respeito aos fundos que possuem mais de 10.000 cotistas (percentual de 42% de insucesso acima apontado), o ARR identificou que o esfor\u00e7o exigido para aprovar mat\u00e9rias que exigem qu\u00f3rum qualificado \u00e9 substancialmente superior.<\/span><\/p><p><span style=\"font-weight: 400;\">As conclus\u00f5es do ARR acima descritas poder\u00e3o ser utilizadas, pela CVM, para avaliar a necessidade de eventuais ajustes na regula\u00e7\u00e3o aplic\u00e1vel aos FII.<\/span><\/p><p><span style=\"font-weight: 400;\">Maiores informa\u00e7\u00f5es, bem como a \u00edntegra da ARR, podem ser encontradas no site da CVM (www.gov.br\/cvm).\u00a0 \u00a0 <\/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<div class=\"elementor-element elementor-element-9b0e897 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"9b0e897\" 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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1eb3774 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1eb3774\" 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-c494d82\" data-id=\"c494d82\" 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-3908ebc elementor-widget elementor-widget-heading\" data-id=\"3908ebc\" 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\">Resolu\u00e7\u00e3o a respeito de divulga\u00e7\u00e3o de informa\u00e7\u00f5es sobre pessoas com defici\u00eancia (PCD) por companhias abertas \u00e9 editada pela CVM\n<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-abb77ea elementor-widget elementor-widget-text-editor\" data-id=\"abb77ea\" 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=\"font-weight: 400;\">Em 01.02.2024 a Comiss\u00e3o de Valores Mobili\u00e1rios \u2014 CVM editou a Resolu\u00e7\u00e3o CVM n\u00ba 198\/2024<span style=\"text-decoration: underline;\">(<\/span>\u201c<\/span><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">Resolu\u00e7\u00e3o CVM n\u00ba 198<\/span><\/span><span style=\"font-weight: 400;\">\u201d) que altera pontualmente a Resolu\u00e7\u00e3o CVM n\u00ba 80\/2022 (\u201c<\/span><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">Resolu\u00e7\u00e3o CVM n\u00ba 80<\/span><\/span><span style=\"font-weight: 400;\">\u201d) para incluir a previs\u00e3o de que as companhias abertas dever\u00e3o divulgar, em campo espec\u00edfico de seus Formul\u00e1rios de Refer\u00eancia, dados referentes a pessoas com defici\u00eancia (PcD) que ocupem cargos na administra\u00e7\u00e3o, no Conselho Fiscal ou que sejam empregados da companhia.<\/span><\/p><p><span style=\"font-weight: 400;\">Prevista na agenda regulat\u00f3ria da CVM deste ano, a medida busca complementar o rol de informa\u00e7\u00f5es prestadas sobre diversidade nos \u00f3rg\u00e3os de administra\u00e7\u00e3o e nos recursos humanos das companhias abertas.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Com isso, ao descrever as principais caracter\u00edsticas dos \u00f3rg\u00e3os de administra\u00e7\u00e3o e do conselho fiscal do emissor, ser\u00e1 necess\u00e1rio indicar o n\u00famero total de pessoas com defici\u00eancia que ocupem tais \u00f3rg\u00e3os. Da mesma forma, dever\u00e1 ser indicado o n\u00famero de empregados da companhia que sejam pessoas com defici\u00eancia.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">As novas informa\u00e7\u00f5es passar\u00e3o a ser obrigat\u00f3rias apenas a partir de 2 de janeiro de 2025. Contudo, sua disponibiliza\u00e7\u00e3o pode ser realizada desde j\u00e1 pelas companhias que tiverem interesse, inserindo as informa\u00e7\u00f5es em quest\u00e3o em campos espec\u00edficos nas Se\u00e7\u00f5es 7 e 10 dos Formul\u00e1rios de Refer\u00eancia, intitulados \u201coutros indicadores de diversidade que o emissor entenda relevantes\u201d.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Maiores informa\u00e7\u00f5es, bem como a \u00edntegra da Resolu\u00e7\u00e3o CVM n\u00ba 198, podem ser encontradas no site da Comiss\u00e3o de Valores Mobili\u00e1rios (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\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-3206d29 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3206d29\" 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-021f74a\" data-id=\"021f74a\" 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-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<div class=\"elementor-element elementor-element-44da4ee elementor-widget elementor-widget-heading\" data-id=\"44da4ee\" 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\">CMN publica norma que limita os juros nos financiamentos de cr\u00e9dito rotativo\n<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3181f0 elementor-widget elementor-widget-text-editor\" data-id=\"c3181f0\" 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=\"font-weight: 400;\">Em 21.12.2023 o Conselho Monet\u00e1rio Nacional \u2013 CMN publicou a Resolu\u00e7\u00e3o CMN n\u00ba 5.112\/2023, que regulamenta o limite m\u00e1ximo de juros e encargos financeiros cobrados no cr\u00e9dito rotativo e no parcelamento de saldo devedor das faturas de cart\u00f5es de cr\u00e9dito e de outros instrumentos de pagamento p\u00f3s-pagos (\u201c<\/span><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">Resolu\u00e7\u00e3o<\/span><\/span><span style=\"font-weight: 400;\">\u201d).<\/span><\/p><p><span style=\"font-weight: 400;\">Conforme determina a Lei n\u00ba 14.690\/2023 <span style=\"text-decoration: underline;\">(<\/span>\u201c<\/span><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">Lei Desenrola Brasil<\/span><\/span><span style=\"font-weight: 400;\">\u201d), os emissores de cart\u00e3o de cr\u00e9dito e de outros instrumentos de pagamento p\u00f3s-pagos devem submeter \u00e0 aprova\u00e7\u00e3o do CMN, de forma fundamentada e em periodicidade anual, limites para as taxas de juros e encargos financeiros cobrados no cr\u00e9dito rotativo e no parcelamento de saldo devedor de faturas de cart\u00f5es de cr\u00e9dito e de outros instrumentos de pagamento p\u00f3s-pagos.<\/span><\/p><p><span style=\"font-weight: 400;\">Nesse sentido, a Resolu\u00e7\u00e3o regulamentou o referido limite, determinando que o total cobrado a t\u00edtulo de juros e encargos financeiros n\u00e3o poder\u00e1 exceder o valor original da d\u00edvida financiada.<\/span><\/p><p><span style=\"font-weight: 400;\">Destaca-se que o referido limite ser\u00e1 aplicado e vinculado especificamente \u00e0 opera\u00e7\u00e3o de cr\u00e9dito que os originou. A cada nova opera\u00e7\u00e3o financiada, ser\u00e1 aplic\u00e1vel novo limite, de modo que o credor dever\u00e1 manter controle sobre cada opera\u00e7\u00e3o realizada, a fim de que n\u00e3o seja ultrapassado o teto de 100% do valor original da d\u00edvida.<\/span><\/p><p><span style=\"font-weight: 400;\">A Resolu\u00e7\u00e3o tamb\u00e9m definiu que o conceito de encargos financeiros abrange os encargos de multa, os juros morat\u00f3rios cobrados pelo atraso no pagamento, bem como quaisquer tarifas e comiss\u00f5es incidentes \u00e0 opera\u00e7\u00e3o de cr\u00e9dito. Portanto, todos os referidos elementos est\u00e3o inclu\u00eddos na limita\u00e7\u00e3o em quest\u00e3o.<\/span><\/p><p><span style=\"font-weight: 400;\">A Resolu\u00e7\u00e3o entrou em vigor, com rela\u00e7\u00e3o \u00e0 regulamenta\u00e7\u00e3o do limite de juros e encargos financeiros, na data de sua publica\u00e7\u00e3o (26.12.2023) e passou a produzir efeitos nas opera\u00e7\u00f5es de cr\u00e9dito realizadas a partir de 01.01.2024.<\/span><\/p><p><span style=\"font-weight: 400;\">Maiores informa\u00e7\u00f5es, bem como a \u00edntegra da Resolu\u00e7\u00e3o, podem ser encontradas no site do Banco Central do Brasil \u2013 BACEN (www.bcb.gov.br).\u00a0\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-6471ebc elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6471ebc\" 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-93254d5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93254d5\" 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-1dbdf03\" data-id=\"1dbdf03\" 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-9f7d0d2 elementor-widget elementor-widget-heading\" data-id=\"9f7d0d2\" 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\">Promovida altera\u00e7\u00e3o nas normas referentes a emiss\u00e3o e prazos de vencimento de t\u00edtulos incentivados dos ramos do agroneg\u00f3cio e imobili\u00e1rio\n<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a46ebe elementor-widget elementor-widget-text-editor\" data-id=\"7a46ebe\" 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=\"font-weight: 400;\">Em 01.02.2024 o Conselho Monet\u00e1rio Nacional \u2013 CMN editou a Resolu\u00e7\u00e3o n\u00ba 5.119\/2024, a qual alterou as seguintes normas: (i) Resolu\u00e7\u00e3o n\u00ba 4.410\/2015 (que disp\u00f5e sobre as condi\u00e7\u00f5es gerais e os crit\u00e9rios para contrata\u00e7\u00e3o de financiamento imobili\u00e1rio pelas institui\u00e7\u00f5es financeiras e demais institui\u00e7\u00f5es autorizadas a funcionar pelo Banco Central do Brasil \u2013 BACEN<\/span> <span style=\"font-weight: 400;\">e disciplina o direcionamento dos recursos captados em dep\u00f3sitos de poupan\u00e7a); (ii) a Resolu\u00e7\u00e3o CMN n\u00ba 5.006\/2022 (que disp\u00f5e sobre a Letra de Cr\u00e9dito do Agroneg\u00f3cio \u2013 LCA); e (iii) a Se\u00e7\u00e3o 7 (Letra de Cr\u00e9dito do Agroneg\u00f3cio \u2013 LCA) do Cap\u00edtulo 6 (Recursos) do Manual de Cr\u00e9dito Rural \u2013 MCR (\u201c<\/span><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">Resolu\u00e7\u00e3o CMN n\u00ba 5.119<\/span><\/span><span style=\"font-weight: 400;\">\u201d).<\/span><\/p><p><span style=\"font-weight: 400;\">Por meio da Resolu\u00e7\u00e3o CMN n\u00ba 5.119, foram promovidas modifica\u00e7\u00f5es dos prazos de vencimento da Letra de Cr\u00e9dito do Agroneg\u00f3cio \u2013 LCA e da Letra de Cr\u00e9dito Imobili\u00e1rio \u2013 LCI, bem como a inclus\u00e3o de regras relativas aos lastros nas emiss\u00f5es dos referidos t\u00edtulos.<\/span><\/p><p><span style=\"font-weight: 400;\">Dentre as principais altera\u00e7\u00f5es decorrentes da Resolu\u00e7\u00e3o CMN n\u00ba 5.119, destacam-se as seguintes:<\/span><\/p><p style=\"padding-left: 40px;\">(i) <span style=\"font-weight: 400;\">as LCAs emitidas a partir de 02.02.2024 devem observar as seguintes condi\u00e7\u00f5es relativas \u00e0 utiliza\u00e7\u00e3o de opera\u00e7\u00f5es de cr\u00e9dito rural entre os direitos credit\u00f3rios que comp\u00f5em seu lastro:<\/span><\/p><p style=\"padding-left: 80px;\"><span style=\"font-weight: 400;\">a.\u00a0 <span style=\"text-decoration: underline;\">LCAs emitidas entre 02.02.2024 e 30.06.2024<\/span><\/span><span style=\"font-weight: 400;\">: opera\u00e7\u00f5es de cr\u00e9dito rural financiadas com os recursos controlados de que trata o Manual de Cr\u00e9dito Rural \u2013 MCR 6-1-2<\/span><span style=\"font-weight: 400;\"> poder\u00e3o compor at\u00e9 75% dos direitos credit\u00f3rios utilizados como lastro para as emiss\u00f5es de LCAs; e<\/span><\/p><p style=\"padding-left: 80px;\">b.\u00a0 <span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">LCA emitida entre 01.07.2024 e 30.06.2025<\/span><\/span><span style=\"font-weight: 400;\">: opera\u00e7\u00f5es de cr\u00e9dito rural financiadas com os recursos controlados de que trata o Manual de Cr\u00e9dito Rural \u2013 MCR 6-1-2 poder\u00e3o compor at\u00e9 50% dos direitos credit\u00f3rios utilizados como lastro para as emiss\u00f5es de LCAs.<\/span><\/p><p style=\"padding-left: 40px;\">(ii) <span style=\"font-weight: 400;\">a partir de 01.07.2025, ser\u00e1 vedada a utiliza\u00e7\u00e3o de direitos credit\u00f3rios origin\u00e1rios de opera\u00e7\u00f5es de cr\u00e9dito rural financiadas com recursos controlados de que trata o MCR 6-1-2 como lastro para emiss\u00e3o de LCAs;<\/span><\/p><p style=\"padding-left: 40px;\">(iii) <span style=\"font-weight: 400;\">passou a ser vedada expressamente a emiss\u00e3o de LCAs com lastro nos seguintes direitos credit\u00f3rios: (i) adiantamentos sobre opera\u00e7\u00e3o de c\u00e2mbio; (ii) cr\u00e9ditos \u00e0 exporta\u00e7\u00e3o, inclusive certificados, c\u00e9dulas ou notas deles representativos; (iii) certificados de receb\u00edveis, inclusive certificados de receb\u00edveis do agroneg\u00f3cio; e (iv) deb\u00eantures;<\/span><\/p><p style=\"padding-left: 40px;\">(iv) <span style=\"font-weight: 400;\">o prazo m\u00ednimo de vencimento das LCIs passou a ser de 36 meses, quando atualizada mensalmente por \u00edndice de pre\u00e7os, e 12 meses nos demais casos. Dessa forma, foi revogada a hip\u00f3tese de prazo m\u00ednimo de vencimento de 90 dias, anteriormente aplic\u00e1vel nos casos em que a LCI n\u00e3o fosse atualizada por \u00edndice de pre\u00e7os; e<\/span><\/p><p style=\"padding-left: 40px;\">(v) <span style=\"font-weight: 400;\">o prazo m\u00ednimo de vencimento da LCA, quando n\u00e3o atualizada por \u00edndice de pre\u00e7os, passou a ser de 9 meses, ao inv\u00e9s de 90 dias.<\/span><\/p><p><span style=\"font-weight: 400;\">Maiores informa\u00e7\u00f5es, bem como a \u00edntegra da Resolu\u00e7\u00e3o CMN n\u00ba 5.119, podem ser encontradas no site do Banco Central do Brasil \u2013 BACEN (<\/span><a href=\"http:\/\/www.bcb.gov.br\"><span style=\"font-weight: 400;\">www.bcb.gov.br<\/span><\/a><span style=\"font-weight: 400;\">).<\/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-a071008 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a071008\" 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-6f74567 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f74567\" 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-251b9d8\" data-id=\"251b9d8\" 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-63450c5 elementor-widget elementor-widget-heading\" data-id=\"63450c5\" 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-9647bba elementor-widget elementor-widget-text-editor\" data-id=\"9647bba\" 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<h5><strong><span style=\"color: #333333;\">Superior Tribunal de Justi\u00e7a\u00a0<\/span><\/strong><\/h5><p><span style=\"font-weight: 400;\">TRIBUT\u00c1RIO. RECURSO REPRESENTATIVO DA CONTROV\u00c9RSIA. TEMA 1.187 DO STJ. PARCELAMENTO. LEI 11.941\/2009. MOMENTO DE APLICA\u00c7\u00c3O DA REDU\u00c7\u00c3O DOS JUROS DE MORA. APENAS AP\u00d3S A CONSOLIDA\u00c7\u00c3O DA D\u00cdVIDA.<\/span><\/p><ol><li><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> A presente discuss\u00e3o consiste em definir o momento da aplica\u00e7\u00e3o da redu\u00e7\u00e3o dos juros morat\u00f3rios, nos casos de quita\u00e7\u00e3o antecipada, parcial ou total, dos d\u00e9bitos fiscais objeto de parcelamento, conforme previs\u00e3o do art. 1\u00ba da Lei 11.941\/2009. A controv\u00e9rsia gira em torno, especificamente, do art. 1\u00ba, \u00a7 3\u00ba, da Lei 11.941\/2009, o qual assim disp\u00f5e (grifei): &#8220;Art. 1\u00ba. (&#8230;), \u00a73\u00ba &#8211; Observado o disposto no art. 3\u00ba desta Lei e os requisitos e as condi\u00e7\u00f5es estabelecidos em ato conjunto do Procurador-Geral da Fazenda Nacional e do Secret\u00e1rio da Receita Federal do Brasil, a ser editado no prazo de 60 (sessenta) dias a partir da data de publica\u00e7\u00e3o desta Lei, os d\u00e9bitos que n\u00e3o foram objeto de parcelamentos anteriores a que se refere este artigo poder\u00e3o ser pagos ou parcelados da seguinte forma: I &#8211; pagos a vista, com redu\u00e7\u00e3o de 100% (cem por cento) das multas de mora e de of\u00edcio, de 40% (quarenta por cento) das isoladas, de 45% (quarenta e cinco por cento) dos juros de mora e de 100% (cem por cento) sobre o valor do encargo legal; II &#8211; parcelados em at\u00e9 30 (trinta) presta\u00e7\u00f5es mensais, com redu\u00e7\u00e3o de 90% (noventa por cento) das multas de mora e de of\u00edcio, de 35% (trinta e cinco por cento) das isoladas, de 40% (quarenta por cento) dos juros de mora e de 100% (cem por cento) sobre o valor do encargo legal; (&#8230;)&#8221;.<\/span><\/span><\/li><li><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> A Primeira Turma do STJ inicialmente entendia que &#8220;O art. 1\u00ba, \u00a7 3\u00ba, I, da Lei n. 11.941\/09, expressamente disp\u00f5e que o contribuinte optante pelo pagamento \u00e0 vista do d\u00e9bito fiscal ser\u00e1 beneficiado com redu\u00e7\u00e3o de 100% (cem por cento) do valor das multas morat\u00f3ria e de of\u00edcio. Segue-se, desse modo, que os juros de mora, cuja aplica\u00e7\u00e3o se entenda eventualmente devida sobre o valor das multas, incidir\u00e1, por for\u00e7a da pr\u00f3pria previs\u00e3o legal, sobre as bases de c\u00e1lculo inexistentes, porquanto integralmente afastadas a priori pela lei, em conson\u00e2ncia com o art. 155-A, \u00a7 1\u00ba, do CTN&#8221;. (AgInt no REsp 1.404.931\/RS, Rel. Min. Benedito Gon\u00e7alves, Primeira Turma, DJe 16.5.2019, grifei.)<\/span><\/span><\/li><li><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> A Segunda Turma, por sua vez, possu\u00eda orienta\u00e7\u00e3o de que &#8220;o inciso I do \u00a7 3\u00ba do art. 1\u00ba da Lei n\u00ba 11.941\/09, a despeito de ter reduzido em 100% (cem por cento) as multas de mora e de of\u00edcio, apenas reduziu em 45% (quarenta e cinco por cento) o montante relativo aos juros de mora&#8221; (REsp 1.492.246\/RS, Rel. Min. Mauro Campbell Marques, Segunda Turma, DJe 10.6.2015).<\/span><\/span><\/li><li><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> A mat\u00e9ria foi pacificada no julgamento dos EREsp 1.404.931\/RS, Rel. Ministro Herman Benjamin, Primeira Se\u00e7\u00e3o, DJe 4.8.2021, ocasi\u00e3o em que se firmou o entendimento de que a Lei 11.941\/2009 apenas concedeu remiss\u00e3o nos casos nela especificados, e que, em se tratando de remiss\u00e3o, n\u00e3o h\u00e1 indicativo na Lei 11.941\/2009 que permita concluir que a redu\u00e7\u00e3o de 100% (cem por cento) das multas de mora e de of\u00edcio estabelecida no art. 1\u00ba, \u00a7 3\u00ba, I, da referida lei implique redu\u00e7\u00e3o superior \u00e0 de 45% (quarenta e cinco por cento) dos juros de mora estabelecida no mesmo inciso, para atingir uma remiss\u00e3o completa da rubrica de juros (remiss\u00e3o de 100% de juros de mora), como quer o contribuinte. Isso porque os Programas de Parcelamento em que veiculadas remiss\u00f5es e\/ou anistias de d\u00e9bitos fiscais s\u00e3o normas \u00e0s quais o contribuinte adere ou n\u00e3o, segundo seus exclusivos crit\u00e9rios. Todavia, uma vez ocorrendo a ades\u00e3o, deve o contribuinte submeter-se ao regramento proposto em lei e previamente conhecido. A pr\u00f3pria lei tratou das rubricas componentes do cr\u00e9dito tribut\u00e1rio de forma separada, instituindo, para cada uma, um percentual espec\u00edfico de remiss\u00e3o, de forma que n\u00e3o \u00e9 poss\u00edvel recalcular os juros de mora sobre uma rubrica j\u00e1 remitida de multa de mora ou de of\u00edcio, sob pena de se tornar in\u00f3cua a redu\u00e7\u00e3o espec\u00edfica para os juros de mora. Nesse sentido: AgInt no REsp 1.929.721\/RS, Rel. Min. Mauro Campbell Marques, Segunda Turma, DJe de 19.11.2021; AgInt no REsp 1.564.177\/PR, Rel. Min. Gurgel de Faria, Primeira Turma, DJe de 6.4.2022; AgInt nos EREsp 1.875.077\/RS, Rel. Min. S\u00e9rgio Kukina, Primeira Se\u00e7\u00e3o, DJe de 3.6.2022; e AgInt no REsp 1.933.351\/SC, Rel. Min. Assusete Magalh\u00e3es, Segunda Turma, DJe de 12.11.2021.<\/span><\/span><\/li><li><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> Verifica-se que a diminui\u00e7\u00e3o dos juros de mora em 45% (para o caso do inciso I do \u00a7 3\u00ba do art. 1\u00ba da Lei 11.941\/09) deve ser aplicada ap\u00f3s a consolida\u00e7\u00e3o da d\u00edvida, sobre o pr\u00f3prio montante devido originalmente a esse t\u00edtulo; n\u00e3o existe amparo legal para que a exclus\u00e3o de 100% da multa de mora e de of\u00edcio implique exclus\u00e3o proporcional dos juros de mora, sem que a lei assim o tenha definido de modo expresso. Exegese em sentido contr\u00e1rio ao que aqui foi mencionado, al\u00e9m de ampliar o sentido da norma restritiva, esbarra na tese fixada em Recurso Repetitivo do STJ, instaurando, em consequ\u00eancia, indesej\u00e1vel inseguran\u00e7a jur\u00eddica no meio social. TESE JUR\u00cdDICA A SER FIXADA<\/span><\/span><\/span><\/li><li><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> Assim, proponho a fixa\u00e7\u00e3o da seguinte tese jur\u00eddica: &#8220;Nos casos de quita\u00e7\u00e3o antecipada, parcial ou total, dos d\u00e9bitos fiscais objeto de parcelamento, conforme previs\u00e3o do art. 1\u00ba da Lei 11.941\/2009, o momento de aplica\u00e7\u00e3o da redu\u00e7\u00e3o dos juros morat\u00f3rios deve ocorrer ap\u00f3s a consolida\u00e7\u00e3o da d\u00edvida, sobre o pr\u00f3prio montante devido originalmente a esse t\u00edtulo, n\u00e3o existindo amparo legal para que a exclus\u00e3o de 100% da multa de mora e de of\u00edcio implique exclus\u00e3o proporcional dos juros de mora, sem que a lei assim o tenha definido de modo expresso&#8221;. SOLU\u00c7\u00c3O DO CASO CONCRETO RECURSO ESPECIAL DA FAZENDA NACIONAL<\/span><\/span><\/span><\/li><li><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> No caso em esp\u00e9cie, o ju\u00edzo de primeiro grau julgou o Mandado de Seguran\u00e7a improcedente. A Corte de origem, por sua vez, deu parcial provimento ao Apelo do contribuinte &#8220;para reformar a senten\u00e7a, apenas no tocante aos juros incidentes sobre a multa de of\u00edcio referente \u00e0 quita\u00e7\u00e3o antecipada do d\u00e9bito do parcelamento nos termos da Lei n\u00ba 11.941\/09.&#8221; (fl. 856, e-STJ). O ac\u00f3rd\u00e3o recorrido se fundamentou em precedente do STJ proferido em decis\u00e3o monocr\u00e1tica de 2019 (fls. 855-856, e-STJ), ou seja, antes de a Primeira Se\u00e7\u00e3o pacificar o seu entendimento sobre a mat\u00e9ria nos EREsp 1.404.931\/RS, em 2021.<\/span><\/span><\/span><\/li><li><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> Como se observa, a parcial proced\u00eancia da demanda tomou por fundamento entendimento do STJ que j\u00e1 n\u00e3o subsiste, de modo que o ac\u00f3rd\u00e3o a quo deve ser reformado para que a demanda seja julgada totalmente improcedente. Assim, deve o Recurso Especial da Fazenda Nacional ser provido. RECURSO ESPECIAL DE MUELLER ELETRODOM\u00c9STICOS LTDA.<\/span><\/span><\/span><\/li><li><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> Inicialmente, constato que n\u00e3o se configurou a ofensa ao art. 1.022 do C\u00f3digo de Processo Civil de 2015, uma vez que o Tribunal de origem julgou integralmente a lide e solucionou a controv\u00e9rsia. Vale destacar que o simples descontentamento da parte com o julgado n\u00e3o tem o cond\u00e3o de tornar cab\u00edveis os Embargos de Declara\u00e7\u00e3o, que servem ao aprimoramento da decis\u00e3o, mas n\u00e3o \u00e0 sua modifica\u00e7\u00e3o, que s\u00f3 muito excepcionalmente \u00e9 admitida.<\/span><\/span><\/span><\/li><li><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> As mat\u00e9rias referentes ao art. 92 do C\u00f3digo Civil e aos arts. 180 e 181 do CTN n\u00e3o foram objeto de discuss\u00e3o no ac\u00f3rd\u00e3o recorrido, e os Embargos de Declara\u00e7\u00e3o n\u00e3o abordaram o pedido de pronunciamento da Corte de origem a respeito dos referidos dispositivos legais. Dessa forma, n\u00e3o se configurou o prequestionamento, o que impossibilita sua aprecia\u00e7\u00e3o em Recurso Especial, pois incide a S\u00famula 282 do STF. Nesse sentido: REsp 1.318.421\/SC, Rel. Min. Assusete Magalh\u00e3es, Segunda Turma, DJe 26.10.2021; e AgInt no REsp 1.942.672\/PR, Rel. Min. Mauro Campbell Marques, Segunda Turma, DJe 18.10.2021.<br \/><\/span><\/span><\/li><li><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> No tocante ao pedido da recorrente, no qual alega possuir direito l\u00edquido e certo de obter os descontos das multas de of\u00edcio e de mora em rela\u00e7\u00e3o aos juros incidentes sobre essas multas, verifica-se que o seu Recurso Especial se apoia em precedente do STJ tamb\u00e9m proferido em decis\u00e3o monocr\u00e1tica de 2019 (fl. 955-956, e-STJ), antes de a Primeira Se\u00e7\u00e3o pacificar seu entendimento acerca da mat\u00e9ria nos EREsp 1.404.931\/RS, em 2021.<\/span><\/span><\/span><\/li><li><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> Portanto, n\u00e3o prospera o Apelo raro do contribuinte, de modo que o seu Recurso merece parcial conhecimento e, nessa extens\u00e3o, n\u00e3o provimento. CONCLUS\u00c3O 13. Recurso Especial da Fazenda Nacional provido, e Recurso Especial do contribuinte parcialmente conhecido e, nessa extens\u00e3o, n\u00e3o provido.<br \/><\/span><\/span><\/span><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><span style=\"color: #333333;\">(STJ. 1\u00aa Se\u00e7\u00e3o. REsp n\u00ba 2.006.663\/RS. Rel.: Min. Herman Benjamin. Data de julgamento:\u00a0 25.10.2023. Data de publica\u00e7\u00e3o: 11.01.2024)<\/span><\/span><\/span><\/li><\/ol>\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 113 | Fevereiro 2024 Download PDF Nesta edi\u00e7\u00e3o: DREI promove diversas altera\u00e7\u00f5es em normas de registro p\u00fablico de empresas Em 26.01.2024 o Departamento Nacional de Registro Empresarial e Integra\u00e7\u00e3o \u2014 DREI publicou a Instru\u00e7\u00e3o DREI n\u00ba 01\/2024, que altera diversas disposi\u00e7\u00f5es das Instru\u00e7\u00f5es Normativas DREI n\u00ba 81\/2020 (\u201cIN DREI n\u00ba 81\/2020\u201d) e 77\/2020 [&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-6136","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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