104 In 2014, ABLA held the first I Legal Forum for the Vehicle Rental and Leasing Business. Dozens of delegates from all over Brazil gathered to create an institutional space dedicated to technical training, knowledge building and the dissemination of best practices in providing legal advice in the car rental and leasing industry. The Forum was designed so that different topics and discussion formats alternated in five modules: Opening, Business Law, Administrative Law, Tax Law, and a Technical Symposium. The three main themes (Business Law, Administrative Law and Tax Law) were divided into panels in which the various issues were addressed in succession. Each themed block ended with a talk by a specialist on the specific issue. Finally, a symposium was held on free themes in which delegates were able to share their particular or regional experiences in providing legal advice to car rental and leasing companies. Opening | At the opening of the conference, given by the author of this text, we sought to illustrate the various legal challenges to the future of the car rental and leasing business. The legal issues to be discussed at the Forum notwithstanding, car rental and leasing companies find themselves increasingly impacted by regulatory issues. The increase in tax on imported vehicles and tax breaks on the purchase of new vehicles have produced significant distortions in the car rental and leasing market. The increase in scope regarding traffic for municipalities, brought in by Constitutional Amendment 82, of 7/16/2014, consolidated a trend that had already been detected to boost municipal revenues through traffic monitoring. And at the state level, the prospect of increasing tax competition for the revenue generated by the vehicle tax (IPVA) suggests the aggravation of initiatives such as the “São Paulo IPVA,” by which the tax is payable according to where the vehicle is driven and not the domicile of the owner. These factors suggest that the issues peculiar to rental and leasing companies are far from exhausted, and recent developments on several fronts merit attention. Business Law | The first panel was about Business Law, bringing together issues relating to liability and best contractual practices. The opening talk was given by Alberto Nemer Neto, who spoke about the Supreme Federal Tribunal’s docket 492. He explained the different legislative proposals to overcome liability exclusive to third parties created by docket 492 and the challenges faced for the progress of the draft bill in Congress. The priority issues in Business Law remained the STF’s docket 492. Experiences were shared and the different approaches by state tribunals of justice were compared. The growing perception in the industry about a loss of revenue incurred by delays in the delivery of new vehicles and the lack of spare parts were also debated. Effective vehicles are the ones are most available for rental or lease and the lack of parts impacts this important component of the business decisively. There was a consensus on the importance of the issue and debate on best practice in the management and solution of these problems. The charging of credits on car rental and leasing companies through securities or other extra-judicial bods and difficulties in protest was the subject in which regional perspectives presented a significant variation. In São Paulo a rental or lease contract accompanied by statements can be protested, and there is even a regulatory act on the subject; in other states difficulties are being experienced with this expedient. Other issues discussed by the Business Law panel were the legal management of the lease or rental for foreigners and questions about the protection clause. Legal Forum for the Vehicle Rental and Leasing Business A rich opportunity in which the best legal practices were shared, problems discussed, knowledge spread and solutions presented. JURÍDICO LEGAL Adriano Augusto Pereira de Castro*
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