On March 18, 2013, judgment of Special Appeal n. 1.053.883 was resumed. It concerns the legitimacy for the Federal Government to require a good standing tax certificate when the taxpayer is undergoing court reorganization.

The Direct Appeal was filed by the Federal Government, claiming that the acceptance of reorganization plans without the certificates reduced the chances of payment of the tax credit by the taxpayer

The taxpayer, in turn, argues that the tax credit enjoys privileges in relation to the other credits and, therefore, could not be submitted to competition with creditors. Moreover, the tax foreclosures are not stayed during the reorganization procedure.

The judgment by the 3rd Panel of the Superior Court of Justice began and Reporting Justice Nancy Andrighi already voted to grant relief to the Special Appeal. It was interrupted by a request to examine the records made by Justice Sidnei Beneti.

(Special Appeal 1053883. Available at: <http://www.stj.jus.br/webstj/processo/Justica/detalhe.asp?numreg=200800973166&pv=010000000000&tp=51>. Access in: May, 2013).