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Anyone who uses public assets, money and funds has a duty to render accounts. This obligation derives from the Federal Constitution (art. 70, sole paragraph). Decree-Law 200/1967 likewise establishes the

By Camillo Giamundo The former Code of Civil Procedure (“CPC”) was published in January 1973 and governed the Brazilian civil procedure system for more than 40 years. During this period,

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São Paulo, State of São Paulo

R. Fidêncio Ramos, 223 | 14º andar – Vila Olímpia | CEP (Zip Code) 04551-010

Brasília, Federal District

SHIS QL 24, Conjunto 1 | Casa 1 – Lago Sul | CEP (Zip Code) 71665-015