Brief considerations on procedural and substantive consolidation in judicial reorganization
Rubens SampaioLawyer at Marcos Martins Advogados An important issue that did not find specific treatment in Law 11.101/2005 (LRF) is the processing of the judicial reorganization of groups of companies in the same procedure (procedural consolidation), as well as the possibility of presenting a single judicial reorganization plan for companies that are part of the […]
Property is not a substitute for cash when enforcing a judgment, decides 3rd panel of the STJ
Tatiane Bagagí FariaLawyer at Marcos Martins Advogados In a recent decision, the 3rd Panel of the Superior Court of Justice ruled on Special Appeal No. 1942671/SP (2020/0157074-0) and established the understanding that the property offered for seizure by the debtor does not replace payment in cash of the amount charged, considering the preferential order of […]
Only partners who managed the legal entity at the time of the irregular dissolution are liable for tax debts
Bárbara de Alcântara MattosLawyer at Marcos Martins Advogados The Superior Court of Justice recently ruled that only the partners who managed the company at the time of its irregular dissolution can be held liable for a legal entity’s tax debts. Thus, those partners, even if they were managers at the time of the taxable event, […]