Publications - Ernesto Borges Advogados

Tax 16/03/2026

Can the Tax Authority Petition for a Company’s Bankruptcy? According to the STJ, Yes. Here’s Why.

The recent unanimous decision by the 3rd Panel of the Superior Court of Justice (STJ) in REsp 2,196,073 marks a significant development in the relationship between the Tax Authority and debtor companies by authorizing the Office of the Attorney General of the National Treasury (PGFN) to petition for a taxpayer’s bankruptcy when tax enforcement proceedings…

Environmental 10/03/2026

The New Environmental Licensing Framework (Law 15,190/25)

The major innovation introduced by the new law is the License by Adhesion and Commitment (LAC), which directly impacts low‑ and medium‑impact activities in the agribusiness sector. The licensing process becomes faster, but its legal validity depends entirely (100%) on the accuracy of the information provided by the rural producer. If there is a technical…

homem de terno desenhando projeto ambiental no meio de arvores

Tecnology and Startups 23/02/2026

Legal Writing in the Age of Artificial Intelligence

The practice of law has always been exercised through language, spoken or written. By means of texts that narrate facts, advance arguments, and give life to positive law, attorneys fulfill their role as an essential function of justice—setting the jurisdiction in motion, otherwise inert, to vindicate their clients’ rights. Thus, the text is the space…

A escrita jurídica na Era da Inteligência Artificial

Administrative and Public Law 20/02/2026

Triple Appellate Filing Fee and the Curative Mechanism under Article 1,007, §4 of the Brazilian Code of Civil Procedure

The regime governing appellate filing fees (“preparo recursal”) under the 2015 Code of Civil Procedure (CPC) sought to move away from the formalism that, in the prior system, turned curable defects into automatic desertion. Within this context lies Article 1,007, §4, which allows the appellant—once served with notice due to lack of proof of payment…