On March 18, 2025, at the Hotel Laghetto Stilo Higienópolis, Thomas Dulac Müller, a lawyer and expert in corporate restructuring, participated in the panel "Third-Party Liability in Bankruptcy", sharing his expertise alongside top industry specialists. The discussion provided strategic insights into the legal implications of bankruptcy for third parties involved in insolvency proceedings. […]
CPDMA BLOG
Category: News
Date: January 13, 2020
Posted by: CPDMA Team
STJ decision allows judicial recovery to suspend auction to pay debt with the Union
A decision by the Superior Court of Justice (STJ) may allow the suspension of tax foreclosures against companies undergoing judicial reorganization. This is because the Special Court decided, in a case involving Oi, that it is up to the 2nd Section of the court to judge conflict between the judgment of execution and that of recovery.
The res judicata is restricted to the continuation of tax enforcement when the judicial reorganization court has not yet ruled on the incompatibility of a constrictive measure of the Union, such as an auction of assets, with the reorganization plan (CC 153998).
The matter came to the Special Court because the STJ ministers differed on the possibility of judicial reorganization suspending the auction of assets for the payment of debts with the Union. The 2nd Section of the STJ, which judges issues related to private law, understands that the recovery must be preserved. The 1st Section, of public law, privileges the payment of taxes.
On the one hand, lawyers in the area of judicial recovery claim that the blocking of assets makes other payments and the very operation of the company in crisis unfeasible. On the other hand, the Attorney General's Office of the National Treasury (PGFN) argues that it has R$ 33 billion in receivables from taxpayers undergoing judicial reorganization, which may become intangible with a contrary decision by the ministers.
The author of the vote that prevailed in the Special Court, Justice Nancy Andrighi, stated that in conflicts involving more than one action, in which each one deals with legal relationships subject to different competences within the scope of the STJ - public or private law - the solution assumes more complex contours and “there is no express rule”. According to the minister, there is a need for the 2nd Section to process and judge the conflict that has arisen because it is competent to decide on issues involving bankruptcies and judicial reorganizations.
The decision reinforces the position of the STJ of 2012. On that occasion, the Special Court decided that it is up to the 2nd Section to judge conflicts related to judicial recovery and tax enforcement.
But the matter can still be judged once more. There is another conflict of jurisdiction involving States and the matter (CC 144.433/GO).
Source: Beatriz Olivon via Valor Econômico.
Recent posts
Thomas Dulac Müller discusses third-party liability in bankruptcy at TMA Brasil event in Porto Alegre
Read more
State Government launches Refaz Reconstruction: public notice for negotiation of ICMS debts
Read more
The Refaz Reconstruction (Decree 58.067/2025) will allow the regularization of debts with the State Revenue Service and the State Attorney General's Office (PGE) for companies owing ICMS, with a reduction of up to 95% in interest and fines. The initiative aims to reduce an ICMS debt stock of R$ 55.2 billion in the state. Currently, about 72% of this amount is in the judicial collection phase, […]
PGFN Launches Public Notice No. 4/2025 for the 2nd National Tax Regularization Week
Read more
The Office of the Attorney General of the National Treasury (PGFN) has published Public Notice No. 4/2025 for the execution of transactions during the 2nd National Tax Regularization Week, aiming to provide beneficial conditions for the regularization of debts registered in the Union’s active debt, with amounts equal to or lower than R$ 45 million. The public notice will be available from March 17 to March 21, and applications must be made exclusively through the REGULARIZE website.
Atualização da NR-1: sua empresa está preparada?
Read more
Atualização da NR-1 do MTE - muito além de uma obrigação: boas práticas de gestão de riscos ocupacionais demonstram boa-fé para com os stakeholders[1] vinculados à empresa e permitem que esta se destaque no mercado competitivo por sua governança em conformidade com os preceitos normativos. A Norma Regulamentadora nº 1 (NR) é uma norma do Ministério do […]
Assessment of Entitlements in Partial Dissolution of a Company: Legal and Practical Aspects
Read more
The dissolution of a company is a highly relevant topic in Corporate Law. Whether total or partial, the withdrawal, exclusion, or death of a partner can generate conflicts among those involved, especially regarding the assessment of entitlements to be paid to the withdrawing or excluded partner or their successors. The Civil Code provides general guidelines […]
The Full Bench of the Superior Labor Court (TST) established 21 binding theses on Monday (02/24), consolidating itself as a Court of Precedents.
Read more
Como forma de pacificação da jurisprudência consolidada junto aos Colegiados do TST, as teses firmadas deverão ser observadas pelos Tribunais Regionais do Trabalho. Nesta toada, a Resolução 224/2024 acrescentou dispositivos na IN 40/2016 do TST, prevendo o cabimento de Agravo Interno contra decisões dos Tribunais Regionais do Trabalho que negarem seguimento a Recurso de Revista nos casos em que o […]
English 
Português do Brasil 
Español