According to the understanding of Minister Gurgel de Faria, who raised the dissenting opinion, the separate registration with the CNPJ (Brazilian National Registry of Legal Entities) only confers administrative independence to the parent company and its branch; however, "legal autonomy is not encompassed, since, as stated above, there is a relationship of dependence between the CNPJ of the branches and the parent company.".

Ministers Benedito Gonçalves and Regina Helena Costa followed the dissenting opinion.

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Source: ECONOMIC VALUE

News commented on by Juliana Perpetual, Lawyer, graduated in Law in 2003 from the Centro Universitário das Faculdades Metropolitanas Unidas – FMU. Areas of expertise: Customs Law, Tax Law, and Criminal Law. OAB (Brazilian Bar Association): 242.614