{"id":9059,"date":"2025-04-27T20:08:00","date_gmt":"2025-04-27T20:08:00","guid":{"rendered":"https:\/\/moreiramenezes.com.br\/?p=9059"},"modified":"2025-04-28T14:14:32","modified_gmt":"2025-04-28T14:14:32","slug":"newsletter-n127","status":"publish","type":"post","link":"https:\/\/moreiramenezes.com.br\/en\/newsletter-n127\/","title":{"rendered":"Newsletter N\u00b0127"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"9059\" class=\"elementor elementor-9059\" 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 elementor-top-column elementor-element elementor-element-3ab6797a\" data-id=\"3ab6797a\" 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-3e9eebc1 elementor-widget elementor-widget-template\" data-id=\"3e9eebc1\" data-element_type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"header\" data-elementor-id=\"16\" class=\"elementor elementor-16\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8b07cae elementor-section-content-middle elementor-section-full_width elementor-section-height-min-height elementor-section-height-default elementor-section-items-middle\" data-id=\"8b07cae\" data-element_type=\"section\" id=\"topo\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_offset&quot;:0,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\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-50 elementor-top-column elementor-element elementor-element-9efaada\" data-id=\"9efaada\" 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-41f2eca elementor-widget elementor-widget-image\" data-id=\"41f2eca\" 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\t<a href=\"https:\/\/moreiramenezes.com.br\/en\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2020\/08\/logo-branco-1.svg\" class=\"attachment-large size-large wp-image-174\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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-top-column elementor-element elementor-element-82d0d6b\" data-id=\"82d0d6b\" 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-b9d6616 elementor-view-stacked elementor-shape-square elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-icon\" data-id=\"b9d6616\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjE4OTQiLCJ0b2dnbGUiOmZhbHNlfQ%3D%3D\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-bars\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M16 132h416c8.837 0 16-7.163 16-16V76c0-8.837-7.163-16-16-16H16C7.163 60 0 67.163 0 76v40c0 8.837 7.163 16 16 16zm0 160h416c8.837 0 16-7.163 16-16v-40c0-8.837-7.163-16-16-16H16c-8.837 0-16 7.163-16 16v40c0 8.837 7.163 16 16 16zm0 160h416c8.837 0 16-7.163 16-16v-40c0-8.837-7.163-16-16-16H16c-8.837 0-16 7.163-16 16v40c0 8.837 7.163 16 16 16z\"><\/path><\/svg>\t\t\t<\/a>\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-b06390e elementor-nav-menu__align-end elementor-hidden-mobile elementor-widget__width-auto elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"b06390e\" data-element_type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;svg class=\\&quot;e-font-icon-svg e-fas-caret-down\\&quot; viewBox=\\&quot;0 0 320 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M31.3 192h257.3c17.8 0 26.7 21.5 14.1 34.1L174.1 354.8c-7.8 7.8-20.5 7.8-28.3 0L17.2 226.1C4.6 213.5 13.5 192 31.3 192z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-no-translation=\"\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>.elementor-element-b06390e{display:none !important}<\/style>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f7ba297 elementor-nav-menu__align-end elementor-hidden-mobile elementor-widget__width-auto elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"f7ba297\" data-element_type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;svg class=\\&quot;e-font-icon-svg e-fas-caret-down\\&quot; viewBox=\\&quot;0 0 320 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M31.3 192h257.3c17.8 0 26.7 21.5 14.1 34.1L174.1 354.8c-7.8 7.8-20.5 7.8-28.3 0L17.2 226.1C4.6 213.5 13.5 192 31.3 192z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-no-translation=\"\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-horizontal e--pointer-underline e--animation-fade\">\n\t\t\t\t<ul id=\"menu-1-f7ba297\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2723\"><a href=\"https:\/\/moreiramenezes.com.br\/en\/quem-somos\/\" class=\"elementor-item\">About<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2718\"><a href=\"https:\/\/moreiramenezes.com.br\/en\/advocacia-de-negocios\/\" class=\"elementor-item\">Business Law<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2719\"><a href=\"https:\/\/moreiramenezes.com.br\/en\/areas-de-atuacao\/\" class=\"elementor-item\">Practice areas<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7186\"><a href=\"https:\/\/moreiramenezes.com.br\/en\/equipe\/\" class=\"elementor-item\">Team<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2722\"><a href=\"https:\/\/moreiramenezes.com.br\/en\/publicacoes\/\" class=\"elementor-item\">Publications<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2720\"><a href=\"https:\/\/moreiramenezes.com.br\/en\/contato\/\" class=\"elementor-item\">Contact<\/a><\/li>\n<li class=\"trp-language-switcher-container menu-item menu-item-type-post_type menu-item-object-language_switcher current-language-menu-item menu-item-2724\"><a href=\"https:\/\/moreiramenezes.com.br\/en\/wp-json\/wp\/v2\/posts\/9059\" class=\"elementor-item elementor-item-anchor\"><span data-no-translation><span class=\"trp-ls-language-name\">PT<\/span><\/span><\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close e-font-icon-svg e-eicon-close\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M742 167L500 408 258 167C246 154 233 150 217 150 196 150 179 158 167 167 154 179 150 196 150 212 150 229 154 242 171 254L408 500 167 742C138 771 138 800 167 829 196 858 225 858 254 829L496 587 738 829C750 842 767 846 783 846 800 846 817 842 829 829 842 817 846 804 846 783 846 767 842 750 829 737L588 500 833 258C863 229 863 200 833 171 804 137 775 137 742 167Z\"><\/path><\/svg>\t\t\t<span class=\"elementor-screen-only\">Menu<\/span>\n\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-f7ba297\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2723\"><a href=\"https:\/\/moreiramenezes.com.br\/en\/quem-somos\/\" class=\"elementor-item\" tabindex=\"-1\">About<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2718\"><a href=\"https:\/\/moreiramenezes.com.br\/en\/advocacia-de-negocios\/\" class=\"elementor-item\" tabindex=\"-1\">Business Law<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2719\"><a href=\"https:\/\/moreiramenezes.com.br\/en\/areas-de-atuacao\/\" class=\"elementor-item\" tabindex=\"-1\">Practice areas<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7186\"><a href=\"https:\/\/moreiramenezes.com.br\/en\/equipe\/\" class=\"elementor-item\" tabindex=\"-1\">Team<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2722\"><a href=\"https:\/\/moreiramenezes.com.br\/en\/publicacoes\/\" class=\"elementor-item\" tabindex=\"-1\">Publications<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2720\"><a href=\"https:\/\/moreiramenezes.com.br\/en\/contato\/\" class=\"elementor-item\" tabindex=\"-1\">Contact<\/a><\/li>\n<li class=\"trp-language-switcher-container menu-item menu-item-type-post_type menu-item-object-language_switcher current-language-menu-item menu-item-2724\"><a href=\"https:\/\/moreiramenezes.com.br\/en\/wp-json\/wp\/v2\/posts\/9059\" class=\"elementor-item elementor-item-anchor\" tabindex=\"-1\"><span data-no-translation><span class=\"trp-ls-language-name\">PT<\/span><\/span><\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbb192d elementor-search-form--skin-full_screen elementor-widget__width-auto elementor-hidden-phone elementor-widget elementor-widget-search-form\" data-id=\"fbb192d\" data-element_type=\"widget\" data-settings=\"{&quot;skin&quot;:&quot;full_screen&quot;}\" data-widget_type=\"search-form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<search role=\"search\">\n\t\t\t<form class=\"elementor-search-form\" action=\"https:\/\/moreiramenezes.com.br\/en\/\" method=\"get\" data-trp-original-action=\"https:\/\/moreiramenezes.com.br\/en\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-search-form__toggle\" tabindex=\"0\" role=\"button\">\n\t\t\t\t\t<div class=\"e-font-icon-svg-container\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-search\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M505 442.7L405.3 343c-4.5-4.5-10.6-7-17-7H372c27.6-35.3 44-79.7 44-128C416 93.1 322.9 0 208 0S0 93.1 0 208s93.1 208 208 208c48.3 0 92.7-16.4 128-44v16.3c0 6.4 2.5 12.5 7 17l99.7 99.7c9.4 9.4 24.6 9.4 33.9 0l28.3-28.3c9.4-9.4 9.4-24.6.1-34zM208 336c-70.7 0-128-57.2-128-128 0-70.7 57.2-128 128-128 70.7 0 128 57.2 128 128 0 70.7-57.2 128-128 128z\"><\/path><\/svg><\/div>\t\t\t\t\t<span class=\"elementor-screen-only\">Search<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-search-form__container\">\n\t\t\t\t\t<label class=\"elementor-screen-only\" for=\"elementor-search-form-fbb192d\">Search<\/label>\n\n\t\t\t\t\t\n\t\t\t\t\t<input id=\"elementor-search-form-fbb192d\" placeholder=\"O que voc\u00ea procura?\" class=\"elementor-search-form__input\" type=\"search\" name=\"s\" value=\"\">\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<div class=\"dialog-lightbox-close-button dialog-close-button\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-close\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M742 167L500 408 258 167C246 154 233 150 217 150 196 150 179 158 167 167 154 179 150 196 150 212 150 229 154 242 171 254L408 500 167 742C138 771 138 800 167 829 196 858 225 858 254 829L496 587 738 829C750 842 767 846 783 846 800 846 817 842 829 829 842 817 846 804 846 783 846 767 842 750 829 737L588 500 833 258C863 229 863 200 833 171 804 137 775 137 742 167Z\"><\/path><\/svg>\t\t\t\t\t\t<span class=\"elementor-screen-only\">Close this search box.<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<input type=\"hidden\" name=\"trp-form-language\" value=\"en\"\/><\/form>\n\t\t<\/search>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b48d99c e-grid-align-right elementor-widget__width-auto elementor-hidden-phone elementor-shape-rounded elementor-grid-0 elementor-widget elementor-widget-social-icons\" data-id=\"b48d99c\" data-element_type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-facebook-f elementor-repeater-item-63028e9\" href=\"https:\/\/www.facebook.com\/moreiramenezesadvogados\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Facebook-f<\/span>\n\t\t\t\t\t\t<svg class=\"e-font-icon-svg e-fab-facebook-f\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M279.14 288l14.22-92.66h-88.91v-60.13c0-25.35 12.42-50.06 52.24-50.06h40.42V6.26S260.43 0 225.36 0c-73.22 0-121.08 44.38-121.08 124.72v70.62H22.89V288h81.39v224h100.17V288z\"><\/path><\/svg>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-linkedin-in elementor-repeater-item-bfbf4e8\" href=\"https:\/\/www.linkedin.com\/company\/moreira-menezes-martins-advogados\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Linkedin-in<\/span>\n\t\t\t\t\t\t<svg class=\"e-font-icon-svg e-fab-linkedin-in\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M100.28 448H7.4V148.9h92.88zM53.79 108.1C24.09 108.1 0 83.5 0 53.8a53.79 53.79 0 0 1 107.58 0c0 29.7-24.1 54.3-53.79 54.3zM447.9 448h-92.68V302.4c0-34.7-.7-79.2-48.29-79.2-48.29 0-55.69 37.7-55.69 76.7V448h-92.78V148.9h89.08v40.8h1.3c12.4-23.5 42.69-48.3 87.88-48.3 94 0 111.28 61.9 111.28 142.3V448z\"><\/path><\/svg>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-instagram elementor-repeater-item-eded40c\" href=\"https:\/\/www.instagram.com\/moreiramenezesadv\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Instagram<\/span>\n\t\t\t\t\t\t<svg class=\"e-font-icon-svg e-fab-instagram\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.1 141c-63.6 0-114.9 51.3-114.9 114.9s51.3 114.9 114.9 114.9S339 319.5 339 255.9 287.7 141 224.1 141zm0 189.6c-41.1 0-74.7-33.5-74.7-74.7s33.5-74.7 74.7-74.7 74.7 33.5 74.7 74.7-33.6 74.7-74.7 74.7zm146.4-194.3c0 14.9-12 26.8-26.8 26.8-14.9 0-26.8-12-26.8-26.8s12-26.8 26.8-26.8 26.8 12 26.8 26.8zm76.1 27.2c-1.7-35.9-9.9-67.7-36.2-93.9-26.2-26.2-58-34.4-93.9-36.2-37-2.1-147.9-2.1-184.9 0-35.8 1.7-67.6 9.9-93.9 36.1s-34.4 58-36.2 93.9c-2.1 37-2.1 147.9 0 184.9 1.7 35.9 9.9 67.7 36.2 93.9s58 34.4 93.9 36.2c37 2.1 147.9 2.1 184.9 0 35.9-1.7 67.7-9.9 93.9-36.2 26.2-26.2 34.4-58 36.2-93.9 2.1-37 2.1-147.8 0-184.8zM398.8 388c-7.8 19.6-22.9 34.7-42.6 42.6-29.5 11.7-99.5 9-132.1 9s-102.7 2.6-132.1-9c-19.6-7.8-34.7-22.9-42.6-42.6-11.7-29.5-9-99.5-9-132.1s-2.6-102.7 9-132.1c7.8-19.6 22.9-34.7 42.6-42.6 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__width-initial 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 127 | Abril 2025<\/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__width-initial 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\/2025\/04\/2025_04_25-Newsletter-Moreira-Menezes-Martins-Advogados-no-127-rev.-advs-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;N\\u00e3o foram encontrados cabe\\u00e7alhos nesta p\\u00e1gina.&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\">Editada pela CVM resolu\u00e7\u00e3o sobre ado\u00e7\u00e3o volunt\u00e1ria do CBPS 01 (IFRS S1) e CBPS 02 (IFRS S2)<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-270e6c11 elementor-widget__width-initial 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 31.03.2025 a Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM editou a Resolu\u00e7\u00e3o CVM n\u00ba 227\/2025, a qual altera pontualmente a Resolu\u00e7\u00e3o CVM n\u00ba 193\/2023, que versa sobre a elabora\u00e7\u00e3o e divulga\u00e7\u00e3o do relat\u00f3rio de informa\u00e7\u00f5es financeiras relacionadas \u00e0 sustentabilidade pelas companhias abertas, pelos fundos de investimento e pelas companhias securitizadoras.<\/p><p>Conforme divulgado pela CVM, a altera\u00e7\u00e3o promovida por meio da Resolu\u00e7\u00e3o CVM n\u00ba 227\/2025 teve origem em consulta formulada pela Associa\u00e7\u00e3o Brasileira das Companhias Abertas \u2013 Abrasca \u00e0 CVM.<\/p><p>A Resolu\u00e7\u00e3o CVM n\u00ba 193\/2023 estabelece que as entidades de mercado poderiam optar, de forma volunt\u00e1ria, por elaborar e divulgar relat\u00f3rio de informa\u00e7\u00f5es financeiras relacionadas \u00e0 sustentabilidade, com base no padr\u00e3o internacional emitido pelo International Sustainability Standards Board \u2013 ISSB, a partir dos exerc\u00edcios sociais iniciados em, ou ap\u00f3s, 01.01.2024.<\/p><p>Em sua reda\u00e7\u00e3o original, a referida Resolu\u00e7\u00e3o previa que as companhias abertas que optassem por elaborar e divulgar referido relat\u00f3rio deveriam comunicar ao mercado o exerc\u00edcio social de in\u00edcio da ado\u00e7\u00e3o volunt\u00e1ria, preferencialmente at\u00e9 31.05.2024. A op\u00e7\u00e3o pela ado\u00e7\u00e3o volunt\u00e1ria, ou sua revis\u00e3o, deveriam ocorrer at\u00e9 31.12.2024.<\/p><p>Nesse contexto, a Resolu\u00e7\u00e3o CVM n\u00ba 227\/2025 alterou a Resolu\u00e7\u00e3o CVM n\u00ba 193\/2023 para incluir a possibilidade de ado\u00e7\u00e3o volunt\u00e1ria do relat\u00f3rio de informa\u00e7\u00f5es financeiras relacionadas \u00e0 sustentabilidade pelas companhias abertas no exerc\u00edcio social de 2025, de modo que as companhias que optarem por elaborar relat\u00f3rio referente ao referido exerc\u00edcio social dever\u00e3o divulgar comunicado ao mercado nesse sentido at\u00e9 31.12.2025.<\/p><p>Adicionalmente, a Resolu\u00e7\u00e3o CVM n\u00ba 227\/2025 promoveu altera\u00e7\u00f5es em dispositivos da Resolu\u00e7\u00e3o CVM n\u00ba 193\/2023 para prever a necessidade de observ\u00e2ncia, por parte das companhias abertas, das normas emitidas pelo Comit\u00ea Brasileiro de Pronunciamentos de Sustentabilidade \u2013 CBPS, no processo de elabora\u00e7\u00e3o do relat\u00f3rio de informa\u00e7\u00f5es financeiras relacionadas \u00e0 sustentabilidade.<\/p><p>Ressalte-se que a obrigatoriedade de observ\u00e2ncia das normas emitidas pelo CBPS se aplica exclusivamente \u00e0s companhias abertas, n\u00e3o sendo extens\u00edvel a fundos de investimento, companhias securitizadoras ou demais participantes regulados.<\/p><p>Destaca-se, por fim, que a data para o in\u00edcio da obrigatoriedade de elabora\u00e7\u00e3o do relat\u00f3rio de informa\u00e7\u00f5es financeiras relacionadas \u00e0 sustentabilidade, pelas companhias abertas, permaneceu inalterada: a exig\u00eancia passa a incidir em rela\u00e7\u00e3o aos exerc\u00edcios sociais iniciados em, ou ap\u00f3s, 01.01.2026.<\/p><p>A Resolu\u00e7\u00e3o CVM n\u00ba 227\/2025 entrou em vigor em 01.04.2025.<\/p><p>Maiores informa\u00e7\u00f5es, bem como a \u00edntegra das Resolu\u00e7\u00f5es, podem ser encontradas no site da CVM (www.gov.br\/cvm).<\/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 orienta gestores e administradores sobre regime de distribui\u00e7\u00e3o dos resultados de FIAGRO<\/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 03.04.2025 as Superintend\u00eancias de Securitiza\u00e7\u00e3o e Agroneg\u00f3cio \u2013 SSE e de Normas Cont\u00e1beis e de Auditoria \u2013 SNC da Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM editaram o Of\u00edcio Circular Conjunto CVM\/SSE\/SNC n\u00ba 1\/2025, que tem por objetivo divulgar o entendimento da Autarquia acerca da adequada pol\u00edtica de distribui\u00e7\u00e3o de rendimentos dos Fundos de Investimento nas Cadeias Produtivas do Agroneg\u00f3cio \u2013 FIAGRO, considerando as disposi\u00e7\u00f5es da Lei n\u00ba 8.668\/1993, da Resolu\u00e7\u00e3o CVM n\u00ba 39\/2021 (atualmente revogada) e do Anexo Normativo VI da Resolu\u00e7\u00e3o CVM n\u00ba 175\/2022 (\u201c<u>Of\u00edcio Circular<\/u>\u201d).<\/p><p>Por meio do Of\u00edcio Circular, a SSE e a SNC consolidaram o entendimento de que a distribui\u00e7\u00e3o de resultados dos FIAGROs deve obedecer ao regime de compet\u00eancia e se limitar ao lucro cont\u00e1bil (ou seja, lucro acumulado ou do exerc\u00edcio).<\/p><p>O Of\u00edcio Circular esclarece que n\u00e3o se aplicam aos FIAGROs o conjunto de interpreta\u00e7\u00f5es, Of\u00edcios-Circulares e precedentes do Colegiado da CVM que buscaram disciplinar e regulamentar o disposto no art. 10, par\u00e1grafo \u00fanico, da Lei n\u00ba 8.668\/1993, aplic\u00e1vel aos Fundos de Investimento Imobili\u00e1rios \u2013 FII\u00b9.\u00a0<\/p><p>Al\u00e9m disso, o Of\u00edcio Circular consigna que os FIAGROs podem se utilizar do fluxo de caixa para pagamento de rendimentos peri\u00f3dicos durante o exerc\u00edcio, por\u00e9m sempre respeitando os limites impostos pelo lucro apurado sob o regime de compet\u00eancia.<\/p><p>No tocante \u00e0 distribui\u00e7\u00e3o de resultados contabilizados e n\u00e3o realizados, a SSE e a SNC ressaltam que os administradores e gestores devem segregar aqueles que poder\u00e3o ser revertidos no futuro daqueles que poder\u00e3o compor a base de distribui\u00e7\u00e3o de rendimentos, buscando-se evitar a distribui\u00e7\u00e3o de valores com possibilidade de revers\u00e3o futura. Outro aspecto abordado foi a necessidade de controle dos valores que compuseram o lucro do exerc\u00edcio sob o regime de compet\u00eancia, mas que n\u00e3o foram distribu\u00eddos em fun\u00e7\u00e3o da n\u00e3o realiza\u00e7\u00e3o, podendo ser oferecidos \u00e0 distribui\u00e7\u00e3o no momento em que forem realizados.<\/p><p>Por fim, o Of\u00edcio Circular refor\u00e7a a necessidade de adapta\u00e7\u00e3o dos FIAGROs \u00e0 Resolu\u00e7\u00e3o CVM n\u00ba 175\/2022 at\u00e9 30.09.2025, principalmente aqueles que tinham em seu regulamento previs\u00e3o de distribui\u00e7\u00e3o de rendimentos com base no disposto no art. 10, par\u00e1grafo \u00fanico, da Lei n\u00ba 8.668\/1993.<\/p><div>Maiores informa\u00e7\u00f5es, bem como a \u00edntegra do Of\u00edcio Circular, podem ser encontradas no site da CVM (www.gov.br\/cvm).<\/div><div><br \/><hr \/><br \/>\u00b9\u201cPar\u00e1grafo \u00fanico. O fundo dever\u00e1 distribuir a seus quotistas, no m\u00ednimo, noventa e cinco por cento dos lucros auferidos, apurados segundo o regime de caixa, com base em balan\u00e7o ou balancete semestral encerrado em 30 de junho e 31 de dezembro de cada ano\u201d.\u00a0\u00a0<\/div><div>\u00a0<\/div>\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\">B3 inicia audi\u00eancia restrita para revis\u00e3o do regulamento do Novo Mercado<\/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>Em 18.03.2025 a B3 S.A. \u2013 Brasil, Bolsa, Balc\u00e3o (\u201c<u>B3<\/u>\u201d) informou ao mercado acerca da conclus\u00e3o da segunda fase da consulta p\u00fablica sobre as propostas de altera\u00e7\u00e3o das regras do Novo Mercado (\u201c<u>Consulta P\u00fablica<\/u>\u201d).\u00a0<\/p><p>Para maiores informa\u00e7\u00f5es sobre os principais temas objeto de proposta de altera\u00e7\u00e3o da Consulta P\u00fablica, confira-se as Newsletters Moreira Menezes, Martins Advogados n\u00ba <span style=\"text-decoration: underline;\"><a href=\"http:\/\/moreiramenezes.com.br\/en\/newsletter-n116-2-2\/\">116<\/a><\/span> (maio de 2024) e n\u00ba <span style=\"text-decoration: underline;\"><a href=\"https:\/\/moreiramenezes.com.br\/en\/newsletter-n121-2\/\">121<\/a><\/span> (outubro de 2024).\u00a0<\/p><p>Com a conclus\u00e3o da segunda fase da Consulta P\u00fablica, foi iniciada audi\u00eancia restrita com companhias listadas no segmento do Novo Mercado para a aprova\u00e7\u00e3o da proposta final do regulamento.\u00a0<\/p><p>Uma vez aprovada pelos participantes da audi\u00eancia restrita, a nova vers\u00e3o do regulamento do Novo Mercado ser\u00e1 remetida \u00e0 aprecia\u00e7\u00e3o dos \u00f3rg\u00e3os competentes da B3 e da Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM.<\/p><p>Maiores informa\u00e7\u00f5es, bem como a \u00edntegra da proposta de revis\u00e3o do regulamento do Novo Mercado, podem ser encontradas no site da B3 (www.b3.com.br).\u00a0<\/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-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-1d859b1 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1d859b1\" 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-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__width-initial 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;\">S<\/span><\/strong><span style=\"color: #333333;\"><b>upremo Tribunal Federal<\/b><\/span><\/h5><p>DIREITO AMBIENTAL. RECURSO EXTRAORDIN\u00c1RIO COM AGRAVO. IMPRESCRITIBILIDADE. REPARA\u00c7\u00c3O AMBIENTAL. EXECU\u00c7\u00c3O DE T\u00cdTULO EXECUTIVO JUDICIAL. PRESCRI\u00c7\u00c3O INTERCORRENTE NA EXECU\u00c7\u00c3O. CONVERS\u00c3O EM PERDAS E DANOS. TEMA 1.194.\u00a0<\/p><p>I. Caso em exame\u00a0<\/p><p>1. Recurso extraordin\u00e1rio com agravo versando sobre a prescritibilidade de t\u00edtulo executivo judicial decorrente de condena\u00e7\u00e3o penal que determina a obriga\u00e7\u00e3o de repara\u00e7\u00e3o de dano ambiental, posteriormente convertida em indeniza\u00e7\u00e3o por perdas e danos.\u00a0<\/p><p>2. A quest\u00e3o envolve a interpreta\u00e7\u00e3o da Constitui\u00e7\u00e3o no que se refere \u00e0 imperatividade da repara\u00e7\u00e3o do dano ambiental (CF\/88, art. 225, \u00a7 3\u00ba), de um lado, e a aplica\u00e7\u00e3o do princ\u00edpio da seguran\u00e7a jur\u00eddica (CF\/88, art. 5\u00ba, XXXVI), de outro.\u00a0<\/p><p>II. Quest\u00e3o em discuss\u00e3o\u00a0<\/p><p>3. A quest\u00e3o em discuss\u00e3o consiste em determinar se a pretens\u00e3o execut\u00f3ria para a repara\u00e7\u00e3o de danos ambientais, ainda que convertida em indeniza\u00e7\u00e3o por perdas e danos, \u00e9 ou n\u00e3o prescrit\u00edvel.<\/p><p>III. Raz\u00f5es de decidir\u00a0<\/p><p>4. A responsabilidade civil ambiental e a repara\u00e7\u00e3o do dano ambiental s\u00e3o fundamentadas na Constitui\u00e7\u00e3o e a natureza transindividual, transgeracional e indispon\u00edvel do bem jur\u00eddico protegido fundamenta a imprescritibilidade tanto da pretens\u00e3o reparat\u00f3ria quanto da pretens\u00e3o execut\u00f3ria, afastando tamb\u00e9m a possibilidade de reconhecimento da prescri\u00e7\u00e3o intercorrente.\u00a0<\/p><p>5. A convers\u00e3o da obriga\u00e7\u00e3o de reparar em perdas e danos n\u00e3o altera o car\u00e1ter imprescrit\u00edvel da pretens\u00e3o, tendo em vista a natureza do direito fundamental tutelado.<\/p><p>IV. Dispositivo e tese\u00a0<\/p><p>6. Recurso extraordin\u00e1rio com agravo provido.\u00a0<\/p><p>Tese de julgamento: \u00c9 imprescrit\u00edvel a pretens\u00e3o execut\u00f3ria e inaplic\u00e1vel a prescri\u00e7\u00e3o intercorrente na execu\u00e7\u00e3o de repara\u00e7\u00e3o de dano ambiental, ainda que posteriormente convertida em indeniza\u00e7\u00e3o por perdas e danos.<\/p><p>(STF. Plen\u00e1rio. Recurso Extraordin\u00e1rio com Agravo n\u00ba 1.352.872\/SC. Rel.: Min. Cristiano Zanin. Data de Julgamento: 31.03.2025. Data de Publica\u00e7\u00e3o: 08.04.2025.)<\/p><h5><strong>Superior Tribunal de Justi\u00e7a<\/strong><\/h5><p>RECURSO ESPECIAL. A\u00c7\u00c3O DECLARAT\u00d3RIA DE NULIDADE DE DOA\u00c7\u00c3O INOFICIOSA. PARTILHA EM VIDA SOB A \u00c9GIDE DO C\u00d3DIGO CIVIL DE 1916. ART. 1.776 DO CC\/1916. NULIDADE DA DOA\u00c7\u00c3O QUE EXCEDE A LEG\u00cdTIMA MAIS A METADE DISPON\u00cdVEL. NORMA COGENTE QUE N\u00c3O PODE SER RENUNCIADA. PRINC\u00cdPIO DA INTANGIBILIDADE DA LEG\u00cdTIMA.\u00a0<\/p><p>1. A\u00e7\u00e3o declarat\u00f3ria de nulidade de doa\u00e7\u00e3o inoficiosa c\/c declarat\u00f3ria de reconhecimento da antecipa\u00e7\u00e3o de leg\u00edtima, ajuizada em 21.03.2019, da qual foi extra\u00eddo o presente recurso especial, interposto em 29.05.2023 e concluso ao gabinete em 07.12.2023.\u00a0<\/p><p>2. O prop\u00f3sito recursal consiste em definir se \u00e9 nula ou anul\u00e1vel a doa\u00e7\u00e3o inoficiosa em escritura p\u00fablica de partilha em vida, lavrada sob a \u00e9gide do C\u00f3digo Civil de 1916.\u00a0<\/p><p>3. Reconhecendo-se a natureza jur\u00eddica sui generis da partilha em vida, que se utiliza da forma da doa\u00e7\u00e3o, mas seu conte\u00fado refere-se \u00e0s regras da partilha, ser\u00e1 inoficiosa a doa\u00e7\u00e3o se extrapolar os limites da parte que o autor da heran\u00e7a possu\u00eda dispon\u00edvel ao tempo da liberalidade, violando a leg\u00edtima dos herdeiros necess\u00e1rios, consoante art. 1.776 do CC\/1916, reproduzido no art. 2.018 do CC\/2002.\u00a0<\/p><p>4. Sendo a intangibilidade da leg\u00edtima norma cogente, a doa\u00e7\u00e3o inoficiosa \u00e9 nula de pleno direito, n\u00e3o podendo ser convalidada por eventual cl\u00e1usula de ren\u00fancia a eventual a\u00e7\u00e3o futura.\u00a0<\/p><p>5. No recurso sob julgamento, \u00e9 incontroverso que: (I) houve a realiza\u00e7\u00e3o de partilha em vida formalizada por meio de escritura p\u00fablica em que os genitores de Andriele e Paulo doaram-lhes a maior parte do patrim\u00f4nio que detinham na \u00e9poca; (II) a escritura p\u00fablica foi lavrada em 07.12.1999; (III) h\u00e1 cl\u00e1usula de m\u00fatua e rec\u00edproca quita\u00e7\u00e3o, com ren\u00fancia a qualquer a\u00e7\u00e3o; e (IV) a discrep\u00e2ncia entre a doa\u00e7\u00e3o destinada \u00e0 Andriele e ao irm\u00e3o Paulo e sua esposa era evidente, uma vez que a ela coube dois im\u00f3veis no valor total de R$39.000,00 (trinta e nove mil reais), enquanto a ele foi doado R$711.486,00 (setecentos e onze mil, quatrocentos e oitenta e seis reais) referente a participa\u00e7\u00f5es societ\u00e1rias.\u00a0<\/p><p>6. Logo, na situa\u00e7\u00e3o examinada, \u00e9 for\u00e7oso reconhecer que houve doa\u00e7\u00e3o inoficiosa, de modo que a declara\u00e7\u00e3o de nulidade \u00e9 de rigor, uma vez que a lei prev\u00ea expressamente que o ato \u00e9 nulo (art. 1.176 CC\/1916, reproduzido no art. 549 do CC\/2002).\u00a0<\/p><p>7. Recurso especial conhecido e provido para decretar a nulidade da parte inoficiosa da doa\u00e7\u00e3o realizada, restabelecendo os termos da senten\u00e7a.<\/p><p>(STJ. 3\u00aa Turma. REsp n\u00ba 2.107.070\/SC. Rel.: Ministra Nancy Andrighi. Data de Julgamento: 04.02.2025. Data de Publica\u00e7\u00e3o: 07.02.2025.)<\/p><p>\u00a0<\/p><p>DIREITO PROCESSUAL CIVIL. AGRAVO INTERNO. RECURSO ESPECIAL. TAXA SELIC. PARCIAL PROVIMENTO.<\/p><p>I. Caso em exame\u00a0<\/p><p>1. Agravo interno interposto contra decis\u00e3o monocr\u00e1tica que negou provimento ao agravo nos pr\u00f3prios autos, relacionado \u00e0 liquida\u00e7\u00e3o de senten\u00e7a em a\u00e7\u00e3o indenizat\u00f3ria, envolvendo a desvaloriza\u00e7\u00e3o de marca.<\/p><p>2. A agravante alega omiss\u00e3o no julgado quanto ao acervo probat\u00f3rio e aos \u00edndices de atualiza\u00e7\u00e3o e compensa\u00e7\u00e3o da mora, defendendo a aplica\u00e7\u00e3o da Taxa Selic como \u00edndice de corre\u00e7\u00e3o monet\u00e1ria.<\/p><p>II. Quest\u00e3o em discuss\u00e3o\u00a0<\/p><p>3. A quest\u00e3o em discuss\u00e3o consiste em saber se houve omiss\u00e3o no julgado e se a Taxa Selic deve ser aplicada como crit\u00e9rio para incid\u00eancia de juros morat\u00f3rios e atualiza\u00e7\u00e3o monet\u00e1ria em substitui\u00e7\u00e3o ao IPCA acrescido de taxa de juros utilizados pela per\u00edcia judicial.<\/p><p>III. Raz\u00f5es de decidir\u00a0<\/p><p>4. N\u00e3o se verifica omiss\u00e3o relevante no ac\u00f3rd\u00e3o recorrido.<\/p><p>5. A jurisprud\u00eancia do STJ determina a aplica\u00e7\u00e3o da Taxa Selic como taxa de juros morat\u00f3rios e \u00edndice de corre\u00e7\u00e3o monet\u00e1ria quando n\u00e3o h\u00e1 determina\u00e7\u00e3o espec\u00edfica de outro \u00edndice no t\u00edtulo transitado em julgado.<\/p><p>6. A reavalia\u00e7\u00e3o das conclus\u00f5es periciais encontra \u00f3bice na S\u00famula n. 7 do STJ, impedindo a revis\u00e3o do acervo f\u00e1tico-probat\u00f3rio.<\/p><p>IV. Dispositivo e tese\u00a0<\/p><p>7. Agravo interno parcialmente provido para determinar a aplica\u00e7\u00e3o da Taxa Selic em substitui\u00e7\u00e3o ao IPCA e \u00e0 taxa relativa aos juros morat\u00f3rios, vedada sua acumula\u00e7\u00e3o com qualquer outro \u00edndice de atualiza\u00e7\u00e3o monet\u00e1ria.<\/p><p>Tese de julgamento: &#8220;A Taxa Selic deve ser aplicada como juros morat\u00f3rios quando n\u00e3o h\u00e1 determina\u00e7\u00e3o espec\u00edfica de outro \u00edndice no t\u00edtulo judicial, vedada sua acumula\u00e7\u00e3o com qualquer outro \u00edndice de atualiza\u00e7\u00e3o monet\u00e1ria. Quando n\u00e3o houver cumula\u00e7\u00e3o de encargos, deve ser aplicada a Taxa Selic no per\u00edodo de incid\u00eancia dos juros de mora, deduzido o o \u00edndice do \u00cdndice Nacional de Pre\u00e7os ao Consumidor Amplo (IPCA), ainda que as obriga\u00e7\u00f5es tenham sido constitu\u00eddas antes da altera\u00e7\u00e3o legislativa&#8221;.<\/p><p>(STJ. 4\u00aa Turma. AgInt no Agravo em Recurso Especial n\u00ba 2.059.743\/RJ. Rel.: Min. Antonio Carlos Ferreira. Data de Julgamento: 17.02.2025. Data de Publica\u00e7\u00e3o: 20.02.2025.)<\/p><p>\u00a0<\/p><p>EMBARGOS DE DECLARA\u00c7\u00c3O. AGRAVO INTERNO. RECURSO EXTRAORDIN\u00c1RIO. SOBRESTMENTO AT\u00c9 O EXAME DO TEMA N. 1.255 PELO SUPREMO TRIBUNAL FEDERAL. ALEGADO V\u00cdCIO. EXIST\u00caNCIA. NECESSIDADE DE REALIZA\u00c7\u00c3O DE NOVO JU\u00cdZO DE ADMISSIBILIDADE.\u00a0<\/p><p>I. CASO EM EXAME<\/p><p>1.1. Embargos de declara\u00e7\u00e3o opostos contra ac\u00f3rd\u00e3o que manteve decis\u00e3o de sobrestamento de recurso extraordin\u00e1rio.<\/p><p>1.2. O ac\u00f3rd\u00e3o embargado entendeu que a discuss\u00e3o delimitada pelo Plen\u00e1rio da Suprema Corte no Tema n. 1.255 do STF, bem como pelo seu relator, ao menos do que se podia extrair at\u00e9 o presente momento, n\u00e3o fazia a distin\u00e7\u00e3o ou restri\u00e7\u00e3o apenas \u00e0s causas nas quais a Fazenda P\u00fablica for parte.<\/p><p>II. QUEST\u00d5ES EM DISCUSS\u00c3O<\/p><p>2.1. A parte embargante alega v\u00edcios no ac\u00f3rd\u00e3o que ensejariam a altera\u00e7\u00e3o das conclus\u00f5es adotadas.\u00a0<\/p><p>III.RAZ\u00d5ES DE DECIDIR<\/p><p>3.1. Nos termos do art. 1.022 do C\u00f3digo de Processo Civil, os embargos de declara\u00e7\u00e3o destinam-se a esclarecer obscuridade, eliminar contradi\u00e7\u00e3o, suprir omiss\u00e3o ou corrigir erro material.<\/p><p>3.2. Na hip\u00f3tese, verifica-se a exist\u00eancia de fato superveniente relativo \u00e0 aprecia\u00e7\u00e3o, pelo Tribunal Pleno do STF, de Quest\u00e3o de Ordem no RE n. 1.412.069, no sentido &#8220;de esclarecer que o Tema RG n\u00ba 1.255 est\u00e1, atualmente, restrito \u00e0 fixa\u00e7\u00e3o de honor\u00e1rios advocat\u00edcios devidos pela Fazenda P\u00fablica&#8221;, raz\u00e3o pela qual deve ser encerrado o sobrestamento e realizada nova an\u00e1lise acerca da admissibilidade do apelo extremo.<\/p><p>IV. DISPOSITIVO<\/p><p>4.1. Embargos de declara\u00e7\u00e3o acolhidos, com efeitos modificativos, a fim de encerrar o sobrestamento do recurso extraordin\u00e1rio, com retorno dos autos \u00e0 Vice-Presid\u00eancia para a realiza\u00e7\u00e3o de novo ju\u00edzo de admissibilidade da insurg\u00eancia.<\/p><p>(STJ. Corte Especial. EDcl no AgInt no PDist no RE nos EDv nos EAREsp n\u00ba 1.641.557\/RS. Rel.: Ministro Luis Felipe Salom\u00e3o. Data de Julgamento: 26.03.2025. Data de Publica\u00e7\u00e3o: 01.04.2025.)<\/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 127 | Abril 2025 Download PDF Nesta edi\u00e7\u00e3o: Editada pela CVM resolu\u00e7\u00e3o sobre ado\u00e7\u00e3o volunt\u00e1ria do CBPS 01 (IFRS S1) e CBPS 02 (IFRS S2) Em 31.03.2025 a Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM editou a Resolu\u00e7\u00e3o CVM n\u00ba 227\/2025, a qual altera pontualmente a Resolu\u00e7\u00e3o CVM n\u00ba 193\/2023, que versa sobre a [&hellip;]<\/p>","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,22],"tags":[],"class_list":["post-9059","post","type-post","status-publish","format-standard","hentry","category-newsletter","category-newsletter-mmm"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Newsletter N\u00b0127 - Moreira Menezes Martins<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/moreiramenezes.com.br\/en\/newsletter-n127\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Newsletter N\u00b0127 - Moreira Menezes Martins\" \/>\n<meta property=\"og:description\" content=\"Newsletter n\u00ba 127 | Abril 2025 Download PDF Nesta edi\u00e7\u00e3o: Editada pela CVM resolu\u00e7\u00e3o sobre ado\u00e7\u00e3o volunt\u00e1ria do CBPS 01 (IFRS S1) e CBPS 02 (IFRS S2) Em 31.03.2025 a Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM editou a Resolu\u00e7\u00e3o CVM n\u00ba 227\/2025, a qual altera pontualmente a Resolu\u00e7\u00e3o CVM n\u00ba 193\/2023, que versa sobre a [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/moreiramenezes.com.br\/en\/newsletter-n127\/\" \/>\n<meta property=\"og:site_name\" content=\"Moreira Menezes Martins\" \/>\n<meta property=\"article:published_time\" content=\"2025-04-27T20:08:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-28T14:14:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2020\/08\/mmm-negativo.svg\" \/>\n<meta name=\"author\" content=\"Andreia Moore\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Andreia Moore\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"13 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/moreiramenezes.com.br\/newsletter-n127\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/moreiramenezes.com.br\/newsletter-n127\/\"},\"author\":{\"name\":\"Andreia Moore\",\"@id\":\"https:\/\/moreiramenezes.com.br\/#\/schema\/person\/58e00d848e1f8fefad53cb236b24c277\"},\"headline\":\"Newsletter N\u00b0127\",\"datePublished\":\"2025-04-27T20:08:00+00:00\",\"dateModified\":\"2025-04-28T14:14:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/moreiramenezes.com.br\/newsletter-n127\/\"},\"wordCount\":2598,\"image\":{\"@id\":\"https:\/\/moreiramenezes.com.br\/newsletter-n127\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2020\/08\/mmm-negativo.svg\",\"articleSection\":[\"Newsletter\",\"Newsletter MMM\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/moreiramenezes.com.br\/newsletter-n127\/\",\"url\":\"https:\/\/moreiramenezes.com.br\/newsletter-n127\/\",\"name\":\"Newsletter N\u00b0127 - Moreira Menezes Martins\",\"isPartOf\":{\"@id\":\"https:\/\/moreiramenezes.com.br\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/moreiramenezes.com.br\/newsletter-n127\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/moreiramenezes.com.br\/newsletter-n127\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2020\/08\/mmm-negativo.svg\",\"datePublished\":\"2025-04-27T20:08:00+00:00\",\"dateModified\":\"2025-04-28T14:14:32+00:00\",\"author\":{\"@id\":\"https:\/\/moreiramenezes.com.br\/#\/schema\/person\/58e00d848e1f8fefad53cb236b24c277\"},\"breadcrumb\":{\"@id\":\"https:\/\/moreiramenezes.com.br\/newsletter-n127\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/moreiramenezes.com.br\/newsletter-n127\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/moreiramenezes.com.br\/newsletter-n127\/#primaryimage\",\"url\":\"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2020\/08\/mmm-negativo.svg\",\"contentUrl\":\"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2020\/08\/mmm-negativo.svg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/moreiramenezes.com.br\/newsletter-n127\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/moreiramenezes.com.br\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Newsletter\",\"item\":\"https:\/\/moreiramenezes.com.br\/categorias\/newsletter\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Newsletter N\u00b0127\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/moreiramenezes.com.br\/#website\",\"url\":\"https:\/\/moreiramenezes.com.br\/\",\"name\":\"Moreira Menezes Martins\",\"description\":\"Moreira Menezes Martins - Advogados\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/moreiramenezes.com.br\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/moreiramenezes.com.br\/#\/schema\/person\/58e00d848e1f8fefad53cb236b24c277\",\"name\":\"Andreia Moore\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/moreiramenezes.com.br\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/6751999e4e27a468acf0431b4c2903a0973ddd89faf3dd61dd6f85bae96afe2b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/6751999e4e27a468acf0431b4c2903a0973ddd89faf3dd61dd6f85bae96afe2b?s=96&d=mm&r=g\",\"caption\":\"Andreia Moore\"},\"url\":\"https:\/\/moreiramenezes.com.br\/en\/author\/andreia\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Newsletter N\u00b0127 - Moreira Menezes Martins","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/moreiramenezes.com.br\/en\/newsletter-n127\/","og_locale":"en_US","og_type":"article","og_title":"Newsletter N\u00b0127 - Moreira Menezes Martins","og_description":"Newsletter n\u00ba 127 | Abril 2025 Download PDF Nesta edi\u00e7\u00e3o: Editada pela CVM resolu\u00e7\u00e3o sobre ado\u00e7\u00e3o volunt\u00e1ria do CBPS 01 (IFRS S1) e CBPS 02 (IFRS S2) Em 31.03.2025 a Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM editou a Resolu\u00e7\u00e3o CVM n\u00ba 227\/2025, a qual altera pontualmente a Resolu\u00e7\u00e3o CVM n\u00ba 193\/2023, que versa sobre a [&hellip;]","og_url":"https:\/\/moreiramenezes.com.br\/en\/newsletter-n127\/","og_site_name":"Moreira Menezes Martins","article_published_time":"2025-04-27T20:08:00+00:00","article_modified_time":"2025-04-28T14:14:32+00:00","og_image":[{"url":"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2020\/08\/mmm-negativo.svg","type":"","width":"","height":""}],"author":"Andreia Moore","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Andreia Moore","Est. reading time":"13 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/moreiramenezes.com.br\/newsletter-n127\/#article","isPartOf":{"@id":"https:\/\/moreiramenezes.com.br\/newsletter-n127\/"},"author":{"name":"Andreia Moore","@id":"https:\/\/moreiramenezes.com.br\/#\/schema\/person\/58e00d848e1f8fefad53cb236b24c277"},"headline":"Newsletter N\u00b0127","datePublished":"2025-04-27T20:08:00+00:00","dateModified":"2025-04-28T14:14:32+00:00","mainEntityOfPage":{"@id":"https:\/\/moreiramenezes.com.br\/newsletter-n127\/"},"wordCount":2598,"image":{"@id":"https:\/\/moreiramenezes.com.br\/newsletter-n127\/#primaryimage"},"thumbnailUrl":"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2020\/08\/mmm-negativo.svg","articleSection":["Newsletter","Newsletter MMM"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/moreiramenezes.com.br\/newsletter-n127\/","url":"https:\/\/moreiramenezes.com.br\/newsletter-n127\/","name":"Newsletter N\u00b0127 - Moreira Menezes Martins","isPartOf":{"@id":"https:\/\/moreiramenezes.com.br\/#website"},"primaryImageOfPage":{"@id":"https:\/\/moreiramenezes.com.br\/newsletter-n127\/#primaryimage"},"image":{"@id":"https:\/\/moreiramenezes.com.br\/newsletter-n127\/#primaryimage"},"thumbnailUrl":"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2020\/08\/mmm-negativo.svg","datePublished":"2025-04-27T20:08:00+00:00","dateModified":"2025-04-28T14:14:32+00:00","author":{"@id":"https:\/\/moreiramenezes.com.br\/#\/schema\/person\/58e00d848e1f8fefad53cb236b24c277"},"breadcrumb":{"@id":"https:\/\/moreiramenezes.com.br\/newsletter-n127\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/moreiramenezes.com.br\/newsletter-n127\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/moreiramenezes.com.br\/newsletter-n127\/#primaryimage","url":"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2020\/08\/mmm-negativo.svg","contentUrl":"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2020\/08\/mmm-negativo.svg"},{"@type":"BreadcrumbList","@id":"https:\/\/moreiramenezes.com.br\/newsletter-n127\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/moreiramenezes.com.br\/"},{"@type":"ListItem","position":2,"name":"Newsletter","item":"https:\/\/moreiramenezes.com.br\/categorias\/newsletter\/"},{"@type":"ListItem","position":3,"name":"Newsletter N\u00b0127"}]},{"@type":"WebSite","@id":"https:\/\/moreiramenezes.com.br\/#website","url":"https:\/\/moreiramenezes.com.br\/","name":"Moreira Menezes Martins","description":"Moreira Menezes Martins - Advogados","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/moreiramenezes.com.br\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/moreiramenezes.com.br\/#\/schema\/person\/58e00d848e1f8fefad53cb236b24c277","name":"Andreia Moore","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/moreiramenezes.com.br\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/6751999e4e27a468acf0431b4c2903a0973ddd89faf3dd61dd6f85bae96afe2b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6751999e4e27a468acf0431b4c2903a0973ddd89faf3dd61dd6f85bae96afe2b?s=96&d=mm&r=g","caption":"Andreia Moore"},"url":"https:\/\/moreiramenezes.com.br\/en\/author\/andreia\/"}]}},"_links":{"self":[{"href":"https:\/\/moreiramenezes.com.br\/en\/wp-json\/wp\/v2\/posts\/9059","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/moreiramenezes.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/moreiramenezes.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/moreiramenezes.com.br\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/moreiramenezes.com.br\/en\/wp-json\/wp\/v2\/comments?post=9059"}],"version-history":[{"count":85,"href":"https:\/\/moreiramenezes.com.br\/en\/wp-json\/wp\/v2\/posts\/9059\/revisions"}],"predecessor-version":[{"id":9148,"href":"https:\/\/moreiramenezes.com.br\/en\/wp-json\/wp\/v2\/posts\/9059\/revisions\/9148"}],"wp:attachment":[{"href":"https:\/\/moreiramenezes.com.br\/en\/wp-json\/wp\/v2\/media?parent=9059"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/moreiramenezes.com.br\/en\/wp-json\/wp\/v2\/categories?post=9059"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/moreiramenezes.com.br\/en\/wp-json\/wp\/v2\/tags?post=9059"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}