With nine votes, the Supreme Federal Court (STF) upheld the prohibition against taxpayers classified as habitual debtors from requesting judicial reorganization or remaining in ongoing proceedings \u2014 even opening the possibility of converting the reorganization into bankruptcy. The judgment concluded last Friday (August 21).<\/p>\n\n\n\n
The ministers analyzed a lawsuit filed by the Brazilian Bar Association (OAB) against a provision of the Taxpayer Defense Code (LC 225\/2026). The legal profession argues that the rule is disproportionate and has a punitive nature, impacting business activity and access to the Judiciary.<\/p>\n\n\n\n
The rapporteur's position, Minister Fl\u00e1vio Dino, was unanimously supported. According to him, the provision does not represent a political sanction, but a "legitimate and proportionate restriction" aimed at confronting business structures that "rely on tax evasion as their modus operandi for gaining a competitive advantage.".<\/p>\n\n\n\n
According to Dino, the rule implements a reinforcement mechanism within the legal framework designed to protect the market from economic agents who use systematic non-payment of taxes as a competitive advantage, "a practice that harms companies that comply with their obligations.".<\/p>\n\n\n\n
According to the rapporteur, the impediment to habitual debtors entering judicial reorganization does not apply in a "broad and generic" way and only affects an "extremely small universe of taxpayers.".<\/p>\n\n\n\n
The minister cited data presented in the proceedings by the Attorney General's Office (AGU) showing that the measure is exceptional. According to the information, the universe of taxpayers possibly impacted by the legislation corresponds to approximately 0.081% of the total number of debtors registered as having outstanding debt.<\/p>\n\n\n\n
\u201cI therefore reaffirm that the challenged provision does not contemplate a restriction that can be imposed indiscriminately on any and all taxpayers in debt to the tax authorities,\u201d wrote Dino. \u201cIt is an exceptional legal measure, specifically directed at the legal figure of the debtor who fulfills all the legal requirements necessary to qualify as a habitual defaulter.\u201d.<\/p>\n\n\n\n
Justice C\u00e1rmen L\u00facia did not register a vote.<\/p>\n\n\n\n