PSAA Newsletter – February 2026
Newsletter 08/2023 – National Congress approves the text of the Legal Framework for Guarantees: the implications for the agro-credit market
On October 3, 2023, the Chamber of Deputies approved the text of the so-called Legal Framework for Guarantees (Bill No. 4188/2021) which, among other points, establishes new procedures and rules for guarantees, as well as extrajudicial enforcement measures for credit recovery through notaries. In addition, the legal proposal gives new normative contours to the figures […]
Newsletter No. 07/2023 – STF rejects the temporal milestone thesis and defines compensation for occupants and owners in good faith
About two (2) weeks ago, the Federal Supreme Court (“STF”) rejected, by nine (9) votes to two (2), the temporal milestone thesis for the demarcation of indigenous lands, which states that the demarcation of an indigenous land can only take place if it is proven that a specific indigenous community occupied the requested area on […]
Newsletter No. 06/2023 – STJ decides that environmental obligations on rural properties can be demanded from the current or previous owner
The Superior Court of Justice (STJ) has defined, by means of a qualified precedent (Repetitive Topic No. 1024 of the Court), that environmental obligations have a propter rem nature, i.e. it is possible to demand collection from the current and/or previous owner or possessor, or even from successors, at the creditor’s choice. The Supreme Court […]
PSAA Newsletter – August/2023
Newsletter no. 05/2023 – Provisional Measure brings significant changes to the tax rules for investment subsidies
On Thursday, August 31, 2023, an extraordinary edition of the Federal Official Gazette published Provisional Measure no. 1.185/2023 (“MP”), which changes the rules for taxing investment subsidies. Investment grants are forms of financial aid granted by government entities or other organizations to companies, aimed at boosting economic growth, fostering investments in specific sectors or areas, […]
Newsletter no. 04/2023 – Federal Government issues Provisional Measure to change the taxation regime for Investment Funds
The Federal Government issued Provisional Measure No. 1,184/2023 (“MP 1,184/23”) to change the taxation system for closed-end investment funds, making them equivalent to open-end funds by introducing a periodic taxation system, known as “come-cotas”. Before the measure, withholding income tax (“IRRF”) was levied on closed-end funds only on the distribution, amortization or disposal of quotas, […]
Informativo PSAA – Maio/2023
Informativo PSAA – Abril/2023
Informativo nº 02/2023 – Supremo Tribunal Federal suspende processos judiciais que envolvem a compra de imóvel rural por estrangeiros
Em decisão liminar do Ministro André Mendonça, o Supremo Tribunal Federal (STF) determinou a suspensão de todos os processos em trâmite no território nacional que versem a respeito da aplicação do artigo 1º, §1º da Lei nº 5.709/71, que trata sobre a aquisição de terras por estrangeiros no Brasil. Com isso, todos os processos judiciais […]