Publications

The individualization of people and assets is essential for the functioning of society and the operations of the State as we know them today. For individuals, the young Brazilian Republic began the national registration of its citizens through the Civil Registry in 1907, followed by the CPF (Individual Taxpayer Registry) only in 1968. For legal…

In a recent and landmark decision, the Third Panel of the Superior Court of Justice (STJ), when ruling on Special Appeal No. 2.215.907 – SP, reaffirmed a crucial understanding regarding the civil liability of financial institutions in cases of fraud committed by third parties, specifically in the well-known “Fake Customer Service Scam.” The judgment, authored…

The premise is simple, and often overlooked in agribusiness: preserving the economic activity is not the same as preserving the Debtor as manager. The creditors’ bargain theory, developed by Thomas H. Jackson, is based on a hypothetical agreement among rational creditors to maximize the value of the asset pool through a collective procedure that reduces…

In the current Brazilian tax scenario, the growing judicialization of relations between private individuals and the State has generated significant liabilities in the form of court-ordered payments (precatórios), defined as debts owed by the Federal Government, states, and municipalities recognized by final court decisions.   Faced with the exponential increase in these commitments and the…