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The Guide to Credit Recovery: A Legal Strategy for Swift Collection

Document organization and legal strategy streamline collections, increase settlement opportunities, and prevent lengthy court disputes.

Recovering outstanding debts doesn’t have to be a never-ending drama. The sooner and better documented a debt is, the greater the chances of a quick recovery—and with lower legal costs. The journey begins long before any legal petition is filed: it starts with the papers (or PDFs) that formalize the business relationship. Properly signed contracts, collection letters, formal demand letters, debt acknowledgment agreements, receipts, signed invoices, and all documentation proving the delivery of a product or the effective provision of a service are the creditor’s “life insurance.”

These documents not only demonstrate good faith and professionalism but also serve as proof that the debtor has been put in default, and they interrupt the statute of limitations. Ultimately, it’s this well-maintained paperwork that determines whether the process can proceed on a faster track or will be subject to years of debate.

When friendly negotiations—initiated, for example, with a collection letter sent by email with a read receipt or by mail with a return receipt—fail, the next step is usually a formal demand letter. This formalizes the collection effort, shows that the creditor attempted to resolve the issue outside of court, and, if registered at a notary’s office, establishes a definite date and strengthens its evidentiary value.

Often, simply receiving this notice prompts the debtor to seek an agreement. If this happens, take the opportunity to draw up a debt acknowledgment agreement: a clear document specifying the amount, due date, an acceleration clause, and—a crucial detail—the signatures of two witnesses. The debt acknowledgment agreement is considered an enforceable instrument under Art. 784 of the Code of Civil Procedure (CPC), paving the way for the fastest form of collection: an action to enforce the instrument.

If no agreement is reached, it’s time to choose the most suitable legal action for your case. There are three main paths:

Standard Collection Lawsuit: This is the traditional route. It accepts any type of evidence (documents, witnesses, expert testimony), making it suitable when the creditor lacks a document strong enough for faster methods. However, it is the most time-consuming: it involves a defense, an evidence-gathering phase, hearings, a judgment, and potential appeals. Expect it to take three to six years, depending on the court and the volume of challenges.

Summary Collection Proceeding (Ação Monitória): This is perfect for those who have written documents proving the debt but which, on their own, are not enforceable instruments (e.g., a signed invoice, a contract without witness signatures, a purchase order accepted by the debtor). The judge issues a writ ordering the debtor to pay or file a defense within fifteen days. If the debtor does nothing, the writ becomes an enforceable court order, and the case proceeds directly to the enforcement phase, allowing for the attachment of assets and funds. The average time is typically reduced to one to three years.

Action to Enforce an Instrument (Execução de Título Extrajudicial): This is the “express lane” of collections. It can only be used when there is an instrument provided for in Art. 784 of the CPC: the aforementioned debt acknowledgment agreement signed by two witnesses, an accepted trade acceptance, a check, a promissory note, a public contract, among others. In this procedure, the debtor is summoned to pay within three days. If they fail to pay, a request is immediately made to attach assets (including through the SISBAJUD online system). It is the fastest and most effective method, but it requires impeccable documentation.

For the client, the message is simple: invest in prevention. Standardize your contracts with clear clauses for due dates, monetary adjustments, and witness signatures; issue detailed invoices; collect signed delivery receipts; archive relevant emails; and register formal notices. All of this becomes legal ammunition if the debt ends up in court. The better the file, the greater the chance of qualifying the case as an enforcement action or, at least, a summary proceeding—reducing years of litigation to months.

In practice, a well-designed credit recovery workflow usually follows these steps: (i) document analysis and debtor classification, (ii) an attempt at amicable collection, (iii) a formal demand letter with a short deadline, (iv) drafting (or not) a debt acknowledgment agreement, (v) choosing the appropriate legal action, (vi) immediately requesting asset seizure measures (online attachment via systems like SISBAJUD, RENAJUD, INFOJUD) when the process allows, and (vii) continuous monitoring until a final, unappealable judgment and effective payment.

Remember: an enforcement action includes a 10% fine and 10% for attorney’s fees if the debtor does not pay promptly. The summary proceeding offers the advantage of “skipping” to enforcement if the defendant does not file a defense. And even in a standard collection lawsuit, demonstrating a prior attempt to reach an agreement may influence the judge to impose higher interest and more burdensome fees on the debtor.

In conclusion, the combination of solid documentation and the correct procedural strategy is the key to turning non-payment into cash flow. Those who organize their paperwork and act quickly benefit from shorter processes, lower costs, and a higher recovery rate. After all, taking good care of your credit is protecting your business.

11 de setembro de 2025/por TM Associados
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O guia da recuperação de crédito: Estratégia jurídica para receber com rapidez

Organização documental e estratégia jurídica tornam a cobrança mais ágil, aumentam as chances de acordo e evitam longas disputas no Judiciário.

Recuperar valores em aberto não precisa ser um drama sem fim. Quanto mais cedo e melhor documentada estiver a dívida, maiores são as chances de recebimento rápido – e com menos custos judiciais. A jornada começa bem antes de qualquer petição: nasce nos papéis (ou PDFs) que formalizam a relação comercial. Contratos devidamente assinados, cartas de cobrança, notificações extrajudiciais, termos de confissão de dívida, recibos, notas fiscais assinadas e toda a documentação que prove a entrega do produto ou a efetiva prestação do serviço são o “seguro de vida” do credor.

Esses documentos não só demonstram boa-fé e profissionalismo, como também constituem prova de que o devedor foi colocado em mora e interrompem a prescrição. Em última análise, é essa papelada bem-cuidada que determina se o processo poderá tramitar na via mais rápida ou ficará sujeito a anos de discussão.

Quando a negociação amigável – iniciada, por exemplo, com uma carta de cobrança enviada por e-mail com confirmação de leitura ou pelos Correios com AR – não surte efeito, o passo seguinte costuma ser a notificação extrajudicial. Ela confere caráter formal à cobrança, demonstra que o credor tentou resolver o impasse fora do Judiciário e, se registrada em cartório, ganha data certa e valor probatório reforçado.

Muitas vezes, o simples recebimento dessa notificação faz o devedor procurar um acordo. Se isso acontecer, aproveite para lavrar um termo de confissão de dívida: um documento claro, com valor, vencimento, cláusula de vencimento antecipado e – detalhe fundamental – duas testemunhas. O termo de confissão de dívida entra no rol de títulos executivos previstos no art. 784 do CPC, abrindo caminho para a forma mais célere de cobrança: a execução de título extrajudicial.

Não houve acordo? É hora de escolher qual ação judicial se adequa melhor ao seu caso. Existem três caminhos principais:

  1. Ação de cobrança – é a via tradicional. Aceita qualquer tipo de prova (documental, testemunhal, pericial), o que a torna indicada quando o credor não dispõe de um documento forte o suficiente para as modalidades mais rápidas. Em compensação, é a que leva mais tempo: há contestação, fase de instrução probatória, audiência, sentença, eventuais recursos. Fale em três a seis anos, a depender do tribunal e do volume de impugnações.
  2. Ação monitória – perfeita para quem possui documentos escritos que provam a dívida, mas que, sozinhos, não têm força de título executivo (por exemplo, nota fiscal assinada, contrato sem testemunhas, ordem de compra com aceite do devedor). O juiz expede um mandado para que o devedor pague ou ofereça embargos em quinze dias. Se ele nada fizer, o mandado se converte em título executivo judicial e o processo salta diretamente para a fase de execução, permitindo a penhora de bens e valores. O tempo médio costuma cair para um a três anos.
  3. Execução de título extrajudicial – a “pista expressa” da cobrança. Só pode ser usada quando existe título previsto no art. 784 CPC: o já mencionado termo de confissão de dívida com assinatura de duas testemunhas, duplicata aceita, cheque, nota promissória, contrato público, entre outros. Nesse rito, o devedor é intimado a pagar em três dias, se não pagar já se requer a penhora de bens (inclusive via SISBAJUD). É a forma mais rápida e eficaz, mas depende de documentação impecável.

Para o cliente, o recado é simples: invista na prevenção. Padronize seus contratos com cláusulas claras de vencimento, atualização monetária e assinatura de testemunhas; emita notas fiscais detalhadas; colha recibos de entrega assinados; arquive e-mails relevantes; registre notificações. Tudo isso vira munição jurídica se a dívida evoluir para o Judiciário. Quanto melhor o dossiê, maior a chance de enquadrar o caso em execução ou, pelo menos, em monitória – reduzindo anos de litígio a meses.

Na prática, um fluxo de recuperação de crédito bem desenhado costuma seguir estes passos: (i) análise documental e classificação do devedor, (ii) tentativa de cobrança amigável, (iii) notificação extrajudicial com prazo curto, (iv) elaboração ou não de termo de confissão de dívida, (v) escolha da ação adequada, (vi) requerimento imediato de medidas de constrição patrimonial (penhora online, RENAJUD, INFOJUD) quando o processo permite, e (vii) vigilância contínua até o trânsito em julgado e o efetivo pagamento.

Lembre-se: a execução se beneficia de multa de 10 % e honorários de 10 % se o devedor não paga rapidamente. A monitória traz a vantagem do “pulo” para execução se o réu não se defende. E, mesmo na ação de cobrança, demonstrar que houve prévia tentativa de acordo pode sensibilizar o juiz ao fixar juros e honorários mais gravosos para o devedor.

Em conclusão, o binômio documentação sólida + estratégia processual correta é a chave para transformar inadimplência em fluxo de caixa. Quem organiza seus papéis e age rápido desfruta de processos mais curtos, custos menores e maior índice de recuperação. Afinal, cuidar bem dos seus créditos é proteger o seu negócio.

Giovanna Pedroni Collini

Giovanna Pedroni Collini

Advogada, graduada em direito pelo Centro Universitário Padre Anchieta (2022), Pós-Graduada em Direito Processual Civil pela PUC – MG, Inscrita na Ordem dos Advogados do Brasil, Secção São Paulo (OAB/SP) (2022) e no TM Associados atua como Advogada e Coordenadora do Departamento Contencioso Cível.

TM Associados

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https://www.migalhas.com.br/depeso/439705/guia-da-recuperacao-de-credito-estrategia-juridica-para-receber-rapido

11 de setembro de 2025/por TM Associados
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Jurimetria: O que os dados revelam sobre a Justiça

Jurimetria aplica estatística e ciência de dados ao Direito, revelando padrões da Justiça, ampliando transparência e apoiando decisões mais eficientes.

A Jurimetria, em linguagem direta, é usar estatística e ciência de dados para observar o Direito com lupa numérica. Em vez de olhar apenas para argumentos e conceitos jurídicos, passamos a olhar também para o que os números mostram sobre o funcionamento real da Justiça: como certos temas aparecem ao longo do tempo, em quais instâncias se concentram, quais etapas costumam demorar mais e onde há maior variação de entendimentos. A intuição por trás disso não é recente. Em 1949, Lee Loevinger publicou na Minnesota Law Review o artigo “Jurimetrics – The Next Step Forward”, defendendo que o comportamento dos tribunais também poderia ser estudado por métricas, a exemplo do que já se fazia em outras áreas. A proposta abriu caminho para um método que não substitui a dogmática jurídica, mas a complementa com descrições mais fiéis da realidade forense.

No Brasil, a discussão deu um salto com o DataJud, repositório público instituído pelo CNJ por meio da resolução CNJ 331/20. Ao unificar milhões de registros processuais, o DataJud permite enxergar o Judiciário por dentro e em larga escala. Em vez de depender de percepções fragmentadas, pesquisadores, gestores públicos e profissionais do direito conseguem responder, com mais segurança, a perguntas simples e importantes: quais assuntos dominam a pauta em determinado período, que fases processuais concentram gargalos, como variam os pedidos de tutela em temas específicos, qual o comportamento recursal em certas matérias e de que maneira novas leis ou precedentes vinculantes alteram a prática cotidiana. Essa visão panorâmica favorece transparência, auxilia a gestão judiciária e ilumina políticas públicas, porque fornece diagnósticos verificáveis sobre o que de fato acontece nos processos.

Para o leitor não advogado, vale imaginar a jurimetria como um “raio-X” do sistema de justiça. Ela ajuda a localizar decisões relevantes em meio a um volume gigantesco de julgados, a medir a frequência de determinados fundamentos, a identificar quando uma orientação começa a se consolidar e quando, ao contrário, há grande dispersão de entendimentos. Por exemplo, o profissional poderá analisar como os magistrados sentenciam determinado tema e ter uma base sobre as abordagens mais aceitas. Ao tornar visíveis padrões que a olho nu passam despercebidos – diferenças regionais em temas semelhantes, ciclos de aumento e queda de litigiosidade, efeitos de mudanças legislativas sobre a tramitação – a jurimetria oferece um mapa legível de um terreno complexo, em linguagem compreensível para pesquisadores, jornalistas, gestores e cidadãos.

É claro que existem limites e cuidados. Bases judiciais são construídas a partir de documentos muito diferentes entre si, muitas vezes escaneados sem padrão, com metadados incompletos ou categorização heterogênea. Antes de qualquer análise, é preciso tratar os dados, documentar os critérios de limpeza e tornar o método replicável. Além disso, números contam o que foi observado, não o que necessariamente causou aquele resultado: correlação não é causalidade. Mudanças na lei, alterações de competência, criação de varas especializadas ou a simples chegada de novos magistrados podem modificar séries históricas e pedir leituras cautelosas. Há, ainda, o aspecto ético e jurídico: o tratamento de informações deve respeitar a LGPD e as regras de sigilo, sobretudo quando se trata de processos que tramitam sob segredo de justiça. A boa prática exige minimização de dados, anonimização quando couber e governança clara sobre quem acessa o quê, para qual finalidade e por quanto tempo.

Mesmo com essas ressalvas – ou justamente por causa delas – a jurimetria é valiosa. Ao tornar o sistema mais mensurável, ela incentiva a transparência e cria incentivos à eficiência. Permite avaliar a efetividade de leis e políticas, expõe gargalos que precisam de intervenção administrativa e estimula consistência decisória ao dar visibilidade à como os tribunais vêm aplicando certos critérios. Também amplia a prestação de contas à sociedade: quando decisões públicas podem ser descritas em séries e padrões, o debate sobre justiça deixa de ser apenas opinativo e passa a dialogar com evidências.

O avanço recente da inteligência artificial generativa tende a fortalecer esse movimento. Modelos capazes de ler grandes volumes de decisões e peças processuais já ajudam a organizar acórdãos por temas, identificar trechos relevantes, sumarizar fundamentos e sinalizar mudanças de orientação ao longo do tempo. Em vez de entregar respostas “mágicas”, a tecnologia bem utilizada cumpre um papel mais modesto e, ao mesmo tempo, poderoso: reduzir o atrito no acesso à informação jurídica, tornar as bases mais navegáveis e aproximar cidadãos e gestores de evidências que antes ficavam enterradas em milhares de páginas. É um passo importante para amadurecer o debate público sobre o funcionamento da Justiça.

Em suma, jurimetria não é um oráculo, e sim um método. Ela descreve, compara e ilumina o que os processos já revelam, oferecendo ao debate jurídico algo que sempre fez falta: uma camada consistente de realidade mensurada. Quando aliamos essa camada à interpretação jurídica, ganhamos decisões mais bem informadas, diagnósticos mais honestos sobre o que precisa melhorar e um caminho mais transparente para acompanhar a evolução do sistema de justiça brasileiro.

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https://www.migalhas.com.br/depeso/438878/jurimetria-o-que-os-dados-revelam-sobre-a-justica

3 de setembro de 2025/por TM Associados
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Shareholders’ Agreement: An Essential Instrument for Legal Security in Business Relations

Shareholders’ Agreement: An Essential Instrument for Legal Security in Business Relationships

In contemporary business corporations, characterized by dynamic organizational structures and increasingly volatile economic environments, internal governance has gone from being a merely operational issue to becoming an essential pillar of business sustainability and longevity. In this context, the shareholders’ agreement has established itself as one of the most relevant instruments for regulating relationships between shareholders, functioning as a mechanism for conflict prevention, strategic alignment, and preserving corporate stability.

More than a contractual appendix, the shareholders’ agreement is a concrete expression of the private autonomy recognized by the legal system, allowing shareholders to establish, in a binding manner, the rules that will govern their coexistence and participation in the company, in aspects often not provided for—or insufficiently regulated—in the articles of association or bylaws. Its adoption represents a qualitative advance in corporate governance, as it provides predictability in decisions and legal certainty in transitions.

What is a Shareholders’ Agreement?

A shareholders’ agreement is a contractual instrument signed between the partners of limited liability companies or, in the case of corporations, by the shareholders, with the purpose of regulating aspects of the corporate relationship that go beyond what is provided for in the articles of association or bylaws. Expressly provided for in Article 118 of the Corporations Law (Law No. 6,404/76), it is widely accepted and applicable to limited liability companies, by analogy and due to the autonomy of contractual will recognized by the Civil Code.

Applications and Scope

The clauses of a shareholders’ agreement can be quite varied and cover virtually any matter of interest to the partners. Examples include:

Voting and veto rights in corporate resolutions;
Formation of controlling blocks or protection of minority shareholders;
Profit distribution policies;
Procedures for partner entry and exit (tag-along, drag-along, shotgun clauses, among others);
Rules for succession or partial dissolution of the company;
Confidentiality and non-competition obligations; and
Strategic guidelines and ethical principles of the company.
Importance for Corporate Governance

The shareholders’ agreement is a powerful tool for ensuring effective corporate governance, as it allows for clear and binding regulation of how the company’s strategic and operational decisions will be made. It protects the company from future conflicts and ensures that the rules for resolving them are established with the knowledge of all partners.

Therefore, it directly contributes to:

Reducing corporate disputes;
Management stability;
Protection against abuse of power;
Institutional strengthening of the company. Legal Security in Corporate Relations

In times of instability, such as the departure of a partner, disagreements over profit distribution, or the sale of shares, a solid agreement allows for the resolution of disputes without the need for lengthy and costly legal proceedings. It can even be a prerequisite for investments or credit concessions, ensuring that the company has well-established governance rules that will ensure its continued existence.

Technical Basis: Private Autonomy and Corporate Relations Discipline

From a doctrinal perspective, the shareholders’ agreement falls within the context of the private discipline of economic activity, guided by the principles of autonomy of will and equality among individuals. As Fábio Ulhoa Coelho teaches, the legal system recognizes partners’ relative ability to self-regulate their interests, as long as the limits established by the current legal order are respected.

In this sense, the shareholders’ agreement represents a legitimate manifestation of private autonomy, serving as a contractual tool for structuring the company’s internal governance according to the specificities of the business and the peculiarities of the relationship between the partners. The regulation of these relationships should seek to equalize the conditions between those involved, allowing for the settlement of interests, often asymmetrical, in a proportional and legally effective manner.

Furthermore, when dealing with contractual relationships between individuals, legal dogma aims to create conditions for resolving conflicts with minimal social disruption. The shareholders’ agreement fulfills precisely this role, anticipating potential disagreements and establishing objective and secure criteria for conducting business activities, avoiding litigation and strengthening trust in the business environment.

Advantages of Confidentiality: Non-Publication of the Agreement

A relevant feature of the shareholders’ agreement is that, unlike the articles of association or bylaws, it does not need to be filed with the Board of Directors.

30 de agosto de 2025/por AdminTmAssociados
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O texto aborda estratégias judiciais e extrajudiciais de recuperação de crédito, destacando desafios, práticas preventivas e impacto jurídico no Brasil.
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The measures for the recovery of claims: legal Strategies and the prevention of delinquency

The text deals with the strategies judicial and out-of-court debt, highlighting the challenges, the practice, and the impact of the legal in Brazil.

The increase in Brazil, it is an issue that affects millions of people and businesses, and its origin can be traced to a combination of factors, the economic, the social and the individual, such as an increase in the cost of living, unemployment, and the poor management of finance. Today, there are more than 70 millions of people are in debt, highlighting the need to adopt effective measures to prevent and cope up with this problem.

In this context, the recovery of the loan comes as a set of strategies they have adopted to pursue the payment of the debt. It is a process that is used when one of the parties to an agreement that does not comply with its obligations stated. The debt may be divided into two main types:

  1. Recovery of out-of-court

The recovery of out-it involves the attempt to recover the amount owed, without resorting to the Legal system. This may involve direct negotiations, agreements, user-friendly, push notifications, judicial, or to protest, and security offices. This method is often preferred because it is less expensive and more responsive compared to the court process, and to preserve the business relationship between the parties involved.

Examples of instruments that are used in the recovery of out-of-court include the following:

Extra-judicial notices: – The borrower is notified of the formally about the debt, and made in live,
the Renegotiation of the debt, The parties will be able to see the deadlines, and the values or conditions for the payment, to facilitate the discharge of the charge;
to Protest at the registrar’s office: and The creditor is entitled to register a protest of an information in the registry, which can lead to restrictions on loan to the debtor, to encourage the payment.
The recovery of out-of-court, has the advantage of being less expensive, and less bureaucracy, in addition to safeguarding the privacy of the parties involved. However, their effectiveness depends on the willingness of the debtor to negotiate with the creditor, you should consider its use, given the fact that the actions-court does not have the effect of suspending the time limit for prescrição1.

  1. Judicial settlement

When all the attempts to take out-of-court will not produce the desired results, then the lender may choose to opt for the recovery of the courts. This process requires the intervention of the judicial system, and it is more formal and complex, making it necessary for the fulfillment of the terms and conditions established in the laws.

The role of a lawyer is essential in this process, representing the lender to the european Court of Justice, by ensuring that all legal requirements are met and to develop legal strategies that are effective for maximising the chances of success. In the following, we will highlight the major lawsuits for the recovery of the loan:

The action of the running

The action is used, if the creditor has an enforceable – that is, a document, which shows clearly the existence of the debt, and it allows you to charge immediately. The procedure, from outros2, include the following:

  • Scriptures in public
  • Duplicates;
  • The contracts signed by two witnesses;
  • A certificate of liability;
  • Contract for attorney’s fees.


In this type of action, the plaintiff entered into the court, boasting the title of the executive, which would require the enforcement of the debt. The debtor is referred to, so that, within a period of three days, and then pay all amounts due, or to comply with the obligation laid down. If not, the judge may order the seizure of property of the debtor in order to satisfy the debt.

The debtor has the right to present a defense, arguing, for example, that the debt has been paid, or that the information is not required.

Action-monitoring

The action of monitoring is a legal tool that is aimed at the recovery of the debt, if the creditor does not have a writ of execution, but it has a written exam that demonstrates the existence of an obligation. This is especially useful in situations where there is a debt that is documented in formal, or in a document which, by itself, does not constitute a writ of execution.

In order to join in with the action of monitoring, the plaintiff must provide the court with documents that prove the existence of the debt, in addition to the calculation of the amount due. If the court finds that the documents are sufficient, it issues an order for payment, the order directing the debtor to pay the debt, or to present their defence within the stipulated time period.

If the debtor fails to respond, or to pay the debt, at the commandment of the payment becomes a writ of court, allowing the creditor to bring an action for enforcement.

The action of the charge

The action of the charge is the legal process by the rite of the joint, which is used when there is not an enforceable document, or the documents available do not allow for the use of other procedures that are faster, such as action monitoring. This type of action allows for greater production of evidence, and the defense, on the other hand, tends to be more time-consuming and expensive.

In spite of its length, by the action of the charge, is often the only option in cases in which, for example, the time limit for the execution of the cheque, or promissory note has already prescribed, making it impossible for you to run to the title. The art. 785 the CPC3 that, even after the statute of limitations for the execution of a writ of execution, to be filed with a collection action.

In the process, the plaintiff must prove the existence of a debt by means of documents and witnesses. The debtor, in turn, challenge the speed, producing some of its own tests. After the investigation, the judge will issue a judgment in determining the payment of the debt, if the creditor is successful.

  1. The risk of improper charging

The charge of improper recovery of a loan you can create a number of risks and consequences, legal, financial, and reputation, to the lender.

First of all, it should be noted the moral and material damage. When the lender carries out a billing error, it cannot be held responsible or liable for those kinds of damages. Of the debtor, and if you feel wronged or feel uncomfortable for being charged with a debt does not exist or has been paid, you can file a claim for compensation for pain and suffering.

Another significant point is the fines and penalties of the law. In Brazil, the united states, protects the consumer against unfair practices, including the collection unintended use. According to the art. 42 of the CDC4, the case is made of a collection of the debt does not exist or is greater than the amount actually due, the customer is entitled to a repeat of the debt, that is to say, the return of double the amount unduly paid, together with interest rates and inflation. In addition, the improper charging is carried out so as to be unfair or upsetting, the creditor is entitled to sanctions and other administrative penalties imposed by the consumer reporting agencies.

Therefore, just be careful is the key.

Final thoughts

In addition to the measures of judicial and extrajudicial documents referred to above, it is critical that companies and creditors to take action in advance to prevent a breach, such as the careful design of the clauses in contracts with clear and specific information about the bonds of money, in addition to the application, the tools that assist in the management of credit and collection. Invest in prevention strategies, such as regular visits to the credit bureaus, and financial monitoring of the clients, it can significantly reduce the risk of non-payment.

1 the Period specified by the law that a creditor has the right to require the court in the performance of an obligation, the payment of a debt. After the expiration of that period, the right to sue in court against the obligor is extinguished, preventing the person to seek a remedy by way of Righteousness, even if your credit is still there. That is, the creditor is entitled to require the court to the satisfaction of his credit.

2 Art. 784 of the civil procedure code.

3 Art. 785. The existence of a writ of execution out-of-court does not preclude a party to follow the learning process in order to obtain enforcement of a court.

4 Art. 42. In the collection of the debt, the consumer is in default shall not be exposed to ridicule, not to be subjected to any kind of coercion or threat.

https://www.migalhas.com.br/depeso/421996/recuperacao-de-credito-meios-juridicos-e-prevencao-da-inadimplencia

28 de agosto de 2025/por AdminTmAssociados
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Evite surpresas ao negociar imóveis! Descubra como a Due Diligence pode proteger você de riscos ocultos e garantir uma transação segura e sem complicações. Leia mais!
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The Due diligence of real estate options to mitigate the risks associated with real estate transaction

Due Diligence is a term used to describe the process of analysis, and a thorough investigation, carried out with the purpose to identify and assess the risks involved in the operation.

In the context of real estate, Due Diligence refers to a set of procedures to be conducted by an attorney to review and advise their client about the possible risk, legal, document, financial, and related to the real estate transaction, ensuring the highest security, and a basis for decision-making.

In a real estate transaction, whether it is for the rental or sale of real estate, it is essential that all parties involved are aware about the situation and legal and / or financial) of each other. For this reason, it is essential to verify if the part has a stock of the proceedings in his name, has a history of bad debts, or if it actually has the ownership right of the property the subject of negotiation. In many cases, it is necessary to contact the municipal organizations in order to obtain this information in an accurate and up to date, the procedure can be conducted safely and efficiently under the guidance of an attorney who specializes in this sort of thing.

These factors are crucial for the assessment of the transaction and its legal certainty and clarity, and it can be influenced, even at the price of the deal.

It is essential, therefore, to obtain detailed information about the property and its owners. This is because, for example, in the event that the seller has actual knowledge of a court order determining the payment of the debt, or the distribution of your assets, your property, even after it’s sold, you may be subject to further legal actions. The purchaser, therefore, you run the risk of getting a fine, which, in this or next years, then you will be able to be claimed in court for a discharge of this debt, is committed to the security and the validity of the transaction.

In such cases, it is not uncommon for judges to understand that you, the buyer, to have all of the information about real property through a Due Diligence process, it also acts as a facilitator of the seller in the commission of fraud against the creditors. In addition to losing the property purchased, the purchaser is still seen to be involved in a fraudulent practice, which can lead to legal consequences.

As I have said, the Due Diligence should be carried out by considering both of the parties involved, as well as the property. How much to real estate, the most important data to determine whether they refer to the obligation “propter rem”, that is, those associated with the well, and not to their respective owners, and remain attached to the property, even after the return of the property.

A classic example of this type of debt is the PROPERTY Tax and Urban land), which remains bound to the property, and it can be charged to the purchaser after the completion of the purchase, if they are not dealt with well in advance.

In practical terms, these liabilities could present a significant obstacle for your business, thereby threatening the financial viability of the operation and, in some cases, even to the end of the continuation of the business if the new owner will be held liable for the debts prior to purchase.

In the context of a lease to a commercial, it is essential for the entrepreneur, check to see if the real property is not subject to restrictions, and in compliance with the urban planning for the city. This analysis is critical in order to ensure that the intended use by the tenant is legally permissible to do so, thus ensuring that the business activity you want to be carried on in a regular manner, securely, and in accordance with the legislation in force.

For the safety and recovery of the investment in a real estate transaction is carried out through a Due Diligence process that is rigorous and well-conducted. This is the detailed process of testing and verification of the documents, the legal and the financial do not just and protects the buyer against any possible hidden liabilities, but also providing greater transparency and trust to the transaction.

Allanis da Silva Dourado – Graduate degree in Law from Pontifícia Universidade Católica de Campinas (PUC-Campinas) – she is the Author of the Articles, Paralegal have Associated with it.

Anna Paula freely and responsibly on Pine, a Lawyer with a degree in law, with a focus on civil law, from the University Presbyterian Mackenzie (2021), and which is registered at the Ordem dos Advogados do Brasil, São Paulo (OAB/SP) (2021). A post-graduate in Business Law from the Pontifical Catholic University of Rio Grande do Sul (PUC-RS). She is the author of the articles. A member of the State committee of the Business Law of the FEDERAMINAS. A lawyer for the Department, the Advisory does have Associated with it.

References:

GODO, F., Luiz. for The audit of the documentation of registration of real estate. São Paulo, the executive director, 2024. Available in:on The audit of the documentation of registration of real estate – executive director.pdf. available at: [accessed 13 jan. The year 2025.AIRES, Henrique Martins, Gontijo. The real Estate development and Challenges in the acquisition of land and the registration of the units, built-in. Goiás: a Repository of Academic Degree (SAR), 2024. Available in: real ESTATE development Challenges in the acquisition of land and the registration of the units built-in

28 de agosto de 2025/por AdminTmAssociados
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Reforma Tributária – O impacto da carga tributária incidente sobre as holdings e o regime de transição
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Tax reform – the impact of The tax burden incident to the holding companies, and in the transition regime

The tax reform adopted in Brazil is governed by the Law of the Complementary 2014/2025, which is resulting in significant changes in the structure of the taxation of holding companies, companies that are frequently used for the organization’s assets and estate.

Today, the holdings in equity, subject to a majority in the scheme of Profit before tax, they have a tax bill is effective in approximately of the 14,53% of revenue comes from the activity of the lease.

With the establishment of the IBS (Goods and Services Tax) and CBS (Contributions in Goods and Services, the new taxes that were brought about by the reformation, the estimate of the burden of paying the tax act on the income from the lease is about to 18,28%, with an increase of 6.95% of the revenue from the holdings of cultural heritage that carry out this type of activity.

In the face of a significant increase in the Complementary Law no. 214/2025 set up a transitional arrangement for the collection of IBS and CBS in order to offer you a adapt more smoothly to the new tax rules. These rules apply to legal entities, and the owners of the holdings in the equity that you carry out the activities of the lease, assignment, or lease of real property, with special provisions for leases of residential and non-residential.

1. The Main Changes Are

The scheme allows for a simplified taxation on the gross income derived from those activities, and the application of a reduced rate of 3.65%. for This measure aims to facilitate the transition to the new tax system, ensuring the reliability and security to the existing contracts.

Thus, the companies that participate in the transition regime, will have a mean load of the 14,53%, tax rate, this is equivalent to the pre-reform.

2. The requirements to Join the Scheme

The conditions for the membership will vary depending on the type of rental:

2.1. The contracts for the Lease of Residential

  • The formalization of the contract, until the 16th of January, in the year 2025,this agreement shall be proved by:
    • The firm is recognized;
    • An electronic signature is valid; or
    • Proof of payment of the lease, until the very last day of the month following commencement of employment.
  • Duration: membership is valid for:
    • By the end of the original contract; or
    • Until December 31, 2028, whichever comes first.

2.2. Contracts for the Lease of Residential

  • The formalization of the contract,as in the leasing of residential, contracts, non-residential, must be submitted by January 16, 2025.
  • An Indefinite period of time, or Particular:
    • For contracts with a term of indefinite duration, the membership will be assessed on the basis of the regularity of the payments, and the proof of the activity of the lease up to the date of the publication of the law.
    • For contracts with a term given, in the periods following the same criteria that apply to a rental home.
  • Supporting documentation: tax Records and financial statements-updated they are essential for the eligibility for the scheme.

3. The benefits of the Scheme

  • Simplification of the Tax: an excise tax only the gross income.
  • The security of the LegalProtection of the conditions for a tax agreements are already in place.
  • Tax planning: it Provides a time and certainty for the reorganization of the operations.

4. Recommendations

  • The review of Contract: Review of all existing contracts to identify those that meet the criteria for membership of the scheme.
  • Documentation:- Keep up with the proof of the execution and the records of the financial statements.
  • Strategic planning: to Consider the financial impact of the transition regime for the future adequacy of the new tax rules.

5. Conclusion

The Complementary Law no. 214/2025 introduced a temporary mechanism is essential to protect the business and to the holders of the holdings in the equity of the changes to the tax. The membership of the transitional arrangements to ensure stability for the leasing of residential and non-residential use during the transition to the new model of taxation.

For expert support in the membership of the scheme or, in the planning, tax, please get in touch with our team of investors.

Barbara Giansante Moquiute

A lawyer with a bachelor degree in law with an emphasis in tax law from Universidade Presbiteriana Mackenzie (2021), and which is registered at the Ordem dos Advogados do Brasil, São Paulo (OAB/SP) (2022). A post-Graduate degree and a specialization in Tax Law from the Pontifical Catholic University of Rio Grande do Sul (PUC/RS) (2022-2023). A lawyer and a Leader of the Tax have Associated with it.

Raphael O. F. T. Pizza

The socio-Institutional structure, a member of the Board of Directors and is responsible for the area of taxation in the office by TM Associates; Professor of the subjects of Legislation and of Accounting, Tax Planning and taxation at the Institute for Research, Accounting, Actuarial and Financial information (Fipecafi), which is part of the University of São Paulo (FEA-USP), Master’s in Accounting, and Actuarial Science the Pontifical Catholic University of São Paulo, an Economist graduated from the primary school in São Paulo, the current Insper, and Lawyer, a graduate of the University Presbyterian Mackenzie university.

28 de agosto de 2025/por AdminTmAssociados
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Incentivos Fiscais em SP: Oportunidade ou Armadilha? Saiba como sua empresa pode aproveitar antes do prazo acabar!
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Tax incentives in são paulo, brazil: find out how your business can take advantage of before the time runs out!

If your company is already using tax incentives or are you looking for ways to reduce costs and increase competitiveness, it is the right time to do it. The Government of the State of São Paulo, extended range, and extends the time limits for the number of benefits of tax policy.

A review of the benefits of the tax covering the different sectors of strategic importance, including food, medicine, transportation, energy, and fuel. Hence, there has been a repeal of some of the benefits, and the renovation of the other settings to suit the specific needs of each customer segment.

Tax Incentives Extended By:

THE REDUCTION IN THE BASIS OF CALCULATION OF
Be reduced by up to 31/12/2025
Interstate exits with the inputs of the farm (s) specified.Convênio ICMS 100/97; art. 9 and 10, in Book VI, Annex II, as the RICMS SP.December 31, 2025
The outputs of the internal perfumes, cosmetics, and personal care products made by the manufacturer or a wholesaler.Art. 112 of the Act 6.374/89; art. 34, Book VI, Annex II, as the RICMS SP.December 31, 2025
Outputs-internal inputs to agriculture (s) specified.Convênio ICMS 100/97; art. 77, in Book VI of schedule II of the RICMS SP.December 31, 2025
Be reduced by up to 31/12/2026
In-house operations, with products in the food basket.Convênio ICMS, 128/94; art. 3 of Book VI of Annex II of the RICMS SP.As of 31 December 2026
Output of the internal gas (lng), oil, and natural gas.The covenants of the VAT 112/89, 18/1992, 124/1993 and 151/1994; art. 8, Book VI, Annex II, as the RICMS SP.As of 31 December 2026
The output of machines, appliances or vehicles that are used.The covenant, the ICM 15/81; the Covenants of the VAT 50/90, 33/93, and 151/94; art. 11), for the Book VI of schedule II of the RICMS SP.As of 31 December 2026
The benefits of the service of the intercity transportation of raw milk or pasteurized.Convênio ICMS-17/92; art. 19, Book VI, Annex II, as the RICMS SP.As of 31 December 2026
Transaction in interstate commerce, performed by the manufacturer, and importer of products that you have specified.The covenants of the VAT 133/02 and 166/02; art. 25 of the Book VI of schedule II of the RICMS SP.As of 31 December 2026
The outputs of the internal packaging for eggs in nature, such as baskets or bags with a capacity of 30 units.Convênio ICMS-190/17; art. 26, Book VI, Annex II, as the RICMS SP.As of 31 December 2026
The outputs of the internal wines is carried out by the establishment, and manufacturer.Art. 112 of the Act 6.374/89; art. 33, Book VI, Annex II, as the RICMS SP.As of 31 December 2026
The import of goods to the provision of services or the manufacture of capital goods under the Special Customs procedure of Temporary Admission.Convênio ICMS 58/99; art. 38, in Book VI of Annex II of the RICMS SP.As of 31 December 2026
The outputs of the internal food product made by the manufacturer or a wholesaler.Art. 112 of the Act 6.374/89; art. 39 of the Book VI of schedule II of the RICMS SP.As of 31 December 2026
Interstate exits in the meat and food products, fresh, frozen, or processed.Convênio ICMS-89/05; art. 45, Book VI, Annex II, as the RICMS SP.As of 31 December 2026
Outputs-internal and carried out by the manufacturer of textile products.Convênio ICMS-190/17; art. 52, Book VI, Annex II, as the RICMS SP.As of 31 December 2026
Output of the internal liquid hydrocarbons that are used as industrial raw materials.Art. 53, in Book VI of Annex II of the RICMS SP.As of 31 December 2026
The outputs of the internal steel bars, as specified.Convênio ICMS-190/17; art. 58, Book VI, Annex II, as the RICMS SP.As of 31 December 2026
The outputs of the internal parenteral solutions are specified by the manufacturer.Convênio ICMS-190/17; art. 62, Book VI, Annex II, as the RICMS SP.As of 31 December 2026
The outputs of internal bio-gas and bio-methane.Convênio ICMS 112/13; art. 69, Book VI, Annex II, as the RICMS SP.As of 31 December 2026
The outputs to the internal and other meat food, fresh, processed.Convênio ICMS-89/05; art. 74, in Book VI of Annex II of the RICMS SP.As of 31 December 2026
DISCLAIMERS
Disclaimer to 31/07/2025
Operation, equipment, and supplies used in surgical procedures.Convênio ICMS-1/99; art. 14), for the Book VI of Annex I to do RICMS SP.July 31, 2025
Disclaimer to 31/12/2025
In-house operations with the inputs of the farm (s) specified.Convênio ICMS 100/97; art. 41, in Book VI of Annex I to do RICMS SP.December 31, 2025
Output of the internal parts and components to the manufacture of the tractor, a truck and a bus, which was promoted by the manufacturer.Art. 112 of the Act 6.374/89; art. 105, in Book VI of Annex I to do RICMS SP.December 31, 2025
Disclaimer to 31/12/2026
The purchase of the goods given by the State government.Convênio ICMS 57/00; art. 1, Book VI of Annex I to do RICMS SP.As of 31 December 2026
Operations with drugs used for the treatment of hiv / Aids.Convênio ICMS) 10/02; art. 2 of Book VI of Annex I to do RICMS SP.As of 31 December 2026
Distribution of free samples of low or no commercial value.Convênio ICMS 29/90; art. 3 of Book VI of Annex I to do RICMS SP.As of 31 December 2026
Sale of the assets object of the contract, the lease, as a result of the option to purchase by the lessee.Convênio ICMS 4/97; art. 7, Book VI of Annex I to do RICMS SP.As of 31 December 2026
Operations are carried out with a wheelchair and a prosthetic.Convênio ICMS-126/10; art. 16), for the Book VI of Annex I to do RICMS SP.As of 31 December 2026
Products for people with physical disabilities, visual or hearing impairment.Convênio ICMS º 55/98; art. 17 of the Book VI of Annex I to do RICMS SP.As of 31 December 2026
Customs clearance under the regime of the ‘drawback’ in the mode ‘sleep’.The covenants of the VAT 27/90; art. 22 of the Book VI of Annex I to do RICMS SP.As of 31 December 2026
The supply of electricity to the consumer.Convênio ICMS 76/91; art. 29, Book VI of Annex I to do RICMS SP.As of 31 December 2026
Import operations are specified.The covenants of the VAT 18/95; art. 37 of Book VI of Annex I to do RICMS SP.As of 31 December 2026
Shipment of the defective parts to the manufacturer, which is promoted by a dealer or a workshop not authorized, within 30 days after the expiration of the warranty.The covenants of the VAT 129/06; art. 127, in the Book VI of Annex I to do RICMS SP.As of 31 December 2026
The operations carried out with medicinal products, hospital equipment, spare parts and materials, to the use and consumption.Convênio ICMS 120/11; art. 153-Book VI of Annex I of the RICMS SP.As of 31 December 2026
Operations and medicines for the treatment of cancer.Convênio ICMS-162/94; art. 154, in Book VI of Annex I to do RICMS SP.As of 31 December 2026
The outputs of the internal goods that are related to the energy of the sun.Art. 170, in Book VI of Annex I to do RICMS SP.As of 31 December 2026
Operations of the drug Spinraza (Nusinersena) for the treatment of muscular atrophy spinal cord.Art. 173, Book VI of Annex I of the RICMS SP.As of 31 December 2026
Operations with a drug intended for the treatment of cystic fibrosis (Trikafta).Art. 179, Book VI of Annex I of the RICMS SP.As of 31 December 2026
LOANS GRANTED
Credits to 31/12/2025
Output of the internal, intended for the end user, or a state-of-the shovel dozer wheel excavators, and backhoe, since they were produced at the production facility.Convênio ICMS-190/17; art. 36, Book VI of Annex III to the RICMS SP.December 31, 2025
Credits to 31/12/2026
The output state of the meat and meat food products, resulting in the slaughter of poultry, fresh, chilled, frozen, salted, dried, seasoned, or smoked for preservation, since it’s not canned, or cooked, which is promoted by the establishment of the blast chiller to perform the slaughter in the state of São Paulo in brazil.Convênio ICMS-190/17; art. 27, Book VI of Annex III to the RICMS SP.As of 31 December 2026
The outputs of the internal and the outside of the meat and meat food products, resulting in the slaughter of poultry, fresh, chilled, frozen, salted, dried, seasoned, or smoked for preservation, since it’s not canned, or cooked, which are promoted by the establishment of the blast chiller to perform the slaughter in the state of São Paulo in brazil.Convênio ICMS-190/17; art. 35, Book VI of Annex III to the RICMS SP.As of 31 December 2026
Output of the internal and meat products, offal, fresh, chilled, frozen, salted, dried, hardened, resulting in the killing of the bird, and leporídeo, beef, bufalino, goat, sheep, or swine, in favor of the establishment of the blast chiller, and the establishment of an industrial refrigerator.Convênio ICMS-190/17; art. 40 of Book VI of Annex III to the RICMS SP.As of 31 December 2026
Output of the internal textile fabric, in the terms that you specify, which has been carried out for the establishment, located in the state of São Paulo in brazil.Convênio ICMS-190/17; art. 41, in Book VI of Annex III to the RICMS SP.As of 31 December 2026
The outputs of internal or inter-state machine, semi-automatic with no separator is specified, since that is done by the establishment of a manufacturer that is located in the state of São Paulo in brazil.Convênio ICMS-190/17; art. 42, Book VI of Annex III to the RICMS SP.As of 31 December 2026
The outputs of the biodiesel for the establishment of a manufacturer that is located in the state of São Paulo in brazil.Convênio ICMS-190/17; art. 45, Book VI of Annex III to the RICMS SP.As of 31 December 2026

The tax incentives are revoked:

TAX INCENTIVES FOR REVOCATION
Operations with raw materials, consumables and goods for the plant and equipment of the manufacturer of the bus.Art. 395 S-395 and the 395-U-do RICMS SP.Deferment/Suspension
Internal output to be useful.Art. 351-A do RICMS SP.Grace

The tax incentives are a powerful tool to optimize the management of the finances of the business, allowing you to reduce operating costs and increase competitiveness in the market. In addition to relieving the burden of paying the tax, both of these benefits can be used to boost investment, innovation, and expanding and strengthening the company’s position in a business environment that is increasingly more and more challenging. Take advantage of these opportunities, it is not only strategic, but it is essential to ensure sustainable growth and to maximise the results.

Our law firm is available to assist you with your business, in the analysis and utilization of these tax incentives, thus ensuring maximum compliance, and efficiency. Contact us to plan a tailor-made strategies.

28 de agosto de 2025/por AdminTmAssociados
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Contratos empresariais de longo prazo: Gestão de riscos e garantias
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Contracts for the business in the long-term Management of the risks and safeguards

Contracts for the business in the long-term demand planning, flexibility, and safeguards to mitigate the risks, and to ensure legal certainty and to foster long-term relationships.

The contracts of the business for the long-term, are essential to promoting stability and developing long-lasting relationships. However, its extension to the temporal demands special attention in the management of risk and the establishment of a collateral contract. In this article, we are going to discuss in a practical manner as to ensure legal certainty for these contracts, while ensuring that the needs of the enterprise, and to avoid possible issues on the way.

The identification of the risks involved in long-term contracts

Long-term contracts involve trade-offs, extended for years or even decades, and that explains the parts of a wide range of risks at the time it increased the life span. To ensure the stability and efficiency, it is essential to identify, categorize, and predict the possible adversities, which may impact your implementation. Some of these risks, which include, for example:

  • Legal risk: legal Changes, regulatory changes, and the ambiguities of contracts;
  • Economic risks: Inflation, exchange rate variation and the financial crisis;
  • Operational risk: a material Breach of the parties to disruptions in the supply chain and the technological obsolescence;
  • The risks are exceptional: a force majeure Event, such as natural disasters and pandemics.


The management of the risks that it can be carried out with standard contractual clauses, well-structured, with mechanisms in place to mitigate them; thus, the maintenance of the relationship between the two parties.

Risk management in long-term contracts

In the era of the global, the digital transformation and innovation in the industry is evolving at a more rapid pace. To the Right you can keep the static face of technological change, especially in relation to the company and to the viability of their businesses.

In this situation, the law, and the courts have a much slower growth in the interests of the security of legal, political, cultural, and even economic problems. The freedom of contract is awarded by the Code of Civil1, it allows you, the entrepreneur, in order to support its development, with no disregard for the legal certainty and the legal system, and to avoid even the filing of lawsuits. This precaution will save time, money, and allows for the continuation of the business relationship.

In the wake, and the regulation of the developing long-lasting relationships depend on the wording of a contract is that it allows you the flexibility to have access to the legal risk is reduced, since the mechanisms are crucial to avoid the conflict. This can be done from any of the provisions, which would allow for the review of a contract, which establishes the rules for its interpretation, and to allow for regular updating, maintaining, and so is the life of the agreement. Make sure that this is not to ignore the principle of pacta sunt servanda, but relativizá it before the need to adjust the relations with the passage of time.

The flexibility of the contract, it should be easier. The use of additives to contract, to adjust for any changes due to financial reasons, such as economic, regulatory, and even to resolve the conflict of interpretation, it is a way to enable the viability of their relationship. Even though the legal certainty it is important contracts are too rigid may become non-viable over time. For this reason, the flexibility of the contract, it is vital to the life of the agreement, which allows these settings to be negotiated between the parties.

The inclusion of provisions for the review and adjustment is essential in order to ensure that the agreement is to remain a viable and just from time to time. A periodic review of the conditions of contract allow for the parties to adhere to their obligations and rights in accordance with changes in the economic environment or in the industry. The increases in the financial, for example, can be linked to rates of inflation or a change in the currency, and ensure that the values are adjusted to maintain its economic stability. In the same way, the agreements, which involve the use of, or the provision of technology and shall provide technical reviews on a regular basis, in order to develop new tools and best practices, as well as to avoid the imposition of the use of this technology are out of date.

The content of the agreement should include a clear set of rules for their interpretation, in addition to the general rule of the Civil Code, which puts them in the good-faith and on the social function of the contract, such as the guiding principles for the interpretação2. To reduce the risk of a dispute arising out of ambiguity is an important factor for the service life of the contract, the definition of the technical terms, and the hierarchy of the contract in the event of a conflict. This is careful to avoid disputes in the future, and provides more certainty for the performance of a contract, and make a clear intention and desire that lies codified in the contract.

You should be cautious too, to clean up situations and unforeseen and/or unavoidable, that in the last few years, it proved to be necessary. Events, unforeseen, and unavoidable, such as a natural disaster, pandemic, or political crisis, they can compromise the performance of the contract for the long-term.

To deal with these situations, and the inclusion of the provisions of force majeure and hardship is of the essence. As to the clause of force majeure, remove all the parts of your obligations under exceptional circumstances, the provision of a hardship it allows for the re-negotiation of the contract, in the face of major change, and the unexpected on the economic stability of the business.

To prepare for the adverse economic events is a strategy that is indispensable in the management of the risk of the contract. The prediction of a contingency plan in the contract, it ensures that all parties are clear guidelines as to how to act in situations that may hinder their implementation. Alternatives, such as the diversification of the supply chain and adjust the timing of the delivery, and the protocols for the restructuring of its contractual obligations are essential in order to mitigate the negative impacts.

A periodic supervision of the execution of the contract is a key factor in the mitigation of the risks. The contract may provide for periodic audits, performance reporting, and the creation of committees for follow-up. This continuous monitoring allows you to identify problems before they become irreversible, allowing for adjustments to the contract in a proactive manner.

Collateral contract

In view of the wording of the contract, and strategies such as those outlined above to avoid the various problems, and to contribute to the maintenance of the relationship between the parties, the foregoing warranties are an essential element in order to protect the parties involved and to ensure the implementation of the agreement. Among the main types are:

  • Guarantee: a Pledge, a mortgage or deed of trust (art. 1.419, 1.431, and 1.361 Code Civil3). All guarantees are based on the binding of the goods, the specific performance of an obligation, by giving greater security to the lender;
  • Personal guarantees: guarantee or endorsement of art. 818 of the Code Civil4). The recourse to involve the compromise of a third-party to ensure the fulfillment of obligations under the contract, thereby strengthening the trust between the parties.
  • The insurance contract: Regulated under the art. 9, II, of the act 6.830/805 guarantee compensation in case of default. The insurance contract will transfer the economic risk of a breach to an insurance company, which agrees to cover all damages arising from the breach of the obligation. It is in common use in the civil works contracts, public grants, and on-going supply of goods or services to you. In addition to this, it can be combined with any other guarantees as to maximize the safety and security of the contract.


The security interests in real and personal information is used in the following circumstances:

(a) the Pledge

It is a guarantee that it rests on real or personal rights. As far as the debtor or a third party, the delivery of the good to the creditor or to a third party on behalf of a creditor as security for performance of the obligation.
The lender has the right to sell the good to pay off the debt in case the debtor does not fulfill his obligation.

(b) the Mortgage loan

This is a real warranty with the real estate, such as land or buildings. Unlike a earnest, well-managed, is not delivered to the lender, but it is bound by an obligation to take full account of the debt. In the event of a material breach of the lease can be taken to the seizure and subsequent sale.

(c) deed of trust.

It consists of the transfer of ownership of a movable or immovable property to a lender as a feature size as security for an obligation. The debtor remains in the possession, directly to the right, as the operation is to give it back to him when the debt is paid either. This method is widely used in business contracts, especially for the purchase of durable goods.

(d) the Guarantor

It is a contract by which one person, called the guarantor guarantees to the creditor the fulfillment of the obligation assumed by the defendant. If the principal debtor fails to comply with the obligation, the surety shall be liable for the payment method. A guarantee can be limited or unlimited, and long-term contracts, it is common to set clear boundaries in order to prevent abuse.

e) the Approval

This is a personal guarantee, typical of the negotiable instruments such as promissory notes and doubles. The guarantor assumes joint and several liability for the payment of that information, which may be driven directly by the lender in the event of a breach.

The choice of the mode-of-warranty, you should consider factors such as the type of contract, the nature of the obligation, as well as the profile of the parties involved. Guarantee to offer greater security to the lender, as collateral for personal, depend on the solvency of the third party guarantor. Since the insurance contract provides for flexibility and added safety, making them ideal for the procurement of a more complex and time.

Compliance and ESG

The practices are in compliance, and the principles of the ESG (environmental, social, and governance) will enhance the social responsibility and transparency in the contract, according to the art. 421-a of The Civil Code. These elements also contribute to the mitigation of risks, reputational, and operational. The compliance department to implement internal policies to ensure compliance with laws and regulations, reduce your exposure to the risk of the legal and financial sectors, as well as to promote a business environment that is ethical.

In turn, the incorporation of the principles of the ESG and long-term contracts that goes beyond the formal greeting of the law, by integrating environmental, social, governance and business operations. In the environmental aspect, the clauses of the contract could include a commitment to reduce emissions, waste management, and sustainable practices. In the axis of the social obligations that may include the promotion of decent work, respect for diversity and support for the communities affected by the activities of the business. As for governance, it is essential to the definition of the decision-making process transparent and audited on a regular basis and mechanisms in the fight against corruption.

These elements not only contribute to the mitigation of reputational, operational and support, but it will also create long-term value by attracting investors to the strengthening of the relations with the stakeholders, and strengthening the image of the corporate social responsibility of the company. The implementation of an effective compliance and ESG in the contract signals a strategic commitment to ethics and sustainability, by promoting trade relations in a more balanced and long-lasting.

The planning and practice of effective

The contracts for the business long term, they require careful planning, and robust mechanisms to identify and mitigate the risks. For the application of safeguards, well designed, and the respect of the legal requirements to promote legal certainty and to ensure the continuation of the contractual relationship. By adopting practices that are effective in the mitigation of the companies to ensure the stability and become contractual obligations in the framework for sustainable growth.

In this way, the business contracts of long-term, not only to ensure legal certainty and predictability in the economy, but have also become tools for dynamic adaptation and sustainability in the business world. The key to your success is not on the rigidity of it, but in the ability to progress in the face of uncertainty. After all, a contract is well structured, it is not the one that’s just laying down rules, but rather one that gives you all the parts to grow together, to face the challenges, and, above all, they from time to time. And now, with your agreement, be prepared for the future?


1 Art. 421. The freedom of contract is to be exercised within the limits of the social function of the contract.
Ii. In the contractual relationship between the private, the latter shall prevail to the principle of minimum intervention, and with the exception of the review of the contract.

2 Art. 422. The contracting parties are obliged to save them, so at the conclusion of the contract, as to its execution, to the principles of honesty and good faith.

3 Art. 1.361. It is considered as a trust of the property, feature size of the moving thing not fungible, that the defendant, with the scope of the guarantee is transferred to the creditor.
Art. 1.419. The debt secured by the lien, anticrese or a mortgage loan, the collateral is subject, on the actual link, the performance of the obligation.
Art. 1.431. It constitutes the guarantee for the effective hand-over of the possession of that which, in the assurance of your debt to a creditor or the person to whom the personal representative, is the person liable for payment or for someone for him, for one thing, mobile is more likely to sell it.

4 Art. 818. For the contract, the guarantee of a person shall ensure to satisfy the creditor of the obligation assumed by the defendant, if he can do it.

5 Art. 9 – guarantee on the run, in the amount of the debt, interest, and penalty for late payments and charges as stated in the Certificate of outstanding Debt, the debtor is able to:
(…)
II to provide bank guarantee or insurance guarantee.

6 of the VEIN, But it was Saved. Civil law; contracts. 23. ed. São paulo, SP: Atlas, 2023. (Civil Law); And 3).

7 in BRAZIL. Lei 10.406, de 10 de janeiro de 2002. The Civil Code. Available at: . Available at: [accessed 30 jan. The year 2025.

The 8 -, BRAZIL. Law, 6.830, on 22 September 1980. It’s about the legal recovery of the outstanding Debt of Public Finance, and other measures. Available at: . Available at: [accessed 30 jan. The year 2025.

9 in the CASTRO, to Decide the Chamber. The clause, hardship in business contracts in Brazil. The year 2022. Dissertation (Master in Law) at the Faculty of Law, Universidade Federal de Minas Gerais, Belo Horizonte, brazil, 2022. Available at: . Available at: [accessed 30 jan. The year 2025.

https://www.migalhas.com.br/depeso/424003/contratos-empresariais-de-longo-prazo-gestao-de-riscos-e-garantias

28 de agosto de 2025/por AdminTmAssociados
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A responsabilidade civil no uso de Inteligência Artificial: Desafios e perspectivas
Sem categoria

To civil liability in the use of Artificial Intelligence: Challenges and prospects

In Brazil, even though the legislation in force, and to provide you general guidance on the liability of the absence of specific rules, for he has gaps in it, and another.

Artificial Intelligence (AI) has promoted significant advances in many fields, such as health care, transportation, education, and commerce, by fundamentally changing the way in which a society interact and use technology. However, the exponential growth in the use of AI also brings with it concerns of cool, especially with regard to the liability. When the systems are GOING to cause you harm, there is the challenge of identifying those who should be held responsible: the developer and the manufacturer, the operator, or the end-user?

In Brazil, even though the legislation in force, and to provide you general guidance on the liability of the absence of specific rules, for he has gaps in it, and another. This is especially true in the face of the growing autonomy of these systems, which often make decisions in unpredictable, even to their creators. 

The concept of Artificial Intelligence and its use in Brazil

Artificial intelligence can be defined as the ability of computer systems to perform tasks that normally require human intelligence, such as decision making, pattern recognition, and learning. In Brazil, the AI has been widely used in the industries such as financial services, transportation, health care, and even in the Judiciary, through the use of an algorithm to assist in the admission of resources, and to the analysis of the process.

However, in the absence of specific legislation in Brazil leads to uncertainty as to the application of the principles of liability in a civil action. Instruments, such as the Civil Code and the Civil rights Framework for the Internet, and the Law on Data Protection (LGPD) offers some guidance, but they lack the breadth to address the specific circumstances of AI, especially in terms of the autonomy of the systems. 

To civil liability in the context of R: Objective and subjective

To civil liability, in Brazil, it can be categorized into two main types: strict, according to the art-9271 of the Civil Code, there is no blame, and this is applied to the case in which the activity of the agent, and, by their nature, involve risk to the rights of others, or in special cases as are provided by law. It already is the responsibility of the subjective, which is covered by art. (1862) and require evidence of the willful misconduct or negligence of the agent’s being set up when there is a wrongful act that causes injury to another person, on the causal link between the conduct and the injury. In the context of the use of AI, there are many questions about how these two systems may be applied.

– The liability of the relationship between the consumption involving Artificial Intelligence (AI), there are unique challenges to providers, especially as a result of the reversal of the burden of proof in favour of the consumer. This feature requires the providers of the need for production of evidence is robust to push away the responsibility, and, as appropriate, in the context of a court.

The definition of a ‘defect’ in the product, in the context of AI, it acquires new dimensions, and is widely discussed in the cases. Issues such as the duty of disclosure and compliance in the use according to the guidelines of the supplier to make them even more power. Concepts such as ‘risk reasonably to be expected’ and ‘risk’ assume a leading role in the debate, requiring in-depth analyses and techniques in order to delineate the limits of the liability of the supplier.

In addition to this, the evidence presents a significant technical challenges due to the complexity of the systems, I WOULD. The work of the legal experts and highly trained in the technology, it will be necessary, as well as the technical skills of the parties involved in order to support their arguments. This dynamic puts to the test the structure of the judicial system in dealing with the demands of a variety of high complexity.

It is also that of the Consumer protection Code, it being a law principiológica with a series of illustration from the practice infrativas, leaves room for interpretations and varied. This feature, though praised as a virtue of the system, can lead to uncertainties in the practical application in a field so new and disruptive as it were. Your marketplace to face the challenges that are related to the uniformity of understanding of the issues that are still under construction, legal advice.

So, even though the legislative framework to the current offer some support and discussion of the regulation of the specific is in progress, there is a clear spaces to be filled in relation to administrative and judicial review. The goal is to achieve a balance in which the rights of the consumer as to the quality and safety of products and services that may be preserved, and at the same time, to ensure the protection of supplier and the encouragement of innovation in technology. That a harmonisation is possible to establish a regulatory environment that’s safe for and conducive to the development of solutions based on AI.

On the other hand, it is the responsibility of subjective, it can also be applied in cases where it is not possible to identify human errors, like in programming, algorithm, or the inadequate supervision of the systems GOING. If this is the case, it would be necessary to prove that the developer, operator, or user, has acted with gross negligence, recklessness, or in a reckless manner. 

The difficulties in the identification of those responsible in the case of autonomous systems

One of the most difficult in the context of AI is the name of the person responsible for the damage. Stand-alone systems which can make complex decisions without human intervention, direct, and that makes it more difficult for the attribution of responsibility. In a scenario in which an autonomous vehicle causes an accident, for example, would be the manufacturer of the motor vehicle, the developer of the algorithm, or the owner of the car is responsible for this?

In addition to this, the use of machine learning algorithms and self-improve over time compounds this challenge, given that the decisions may be the result of a learning process that was not planned or controlled at the time of its initial programming.

Legal doctrine has been discussed is the possibility of the establishment of a regime of liability specific to AI, which is to include a picture of a ‘supervisor’, the human is responsible for the continuous monitoring of systems self-employed. This oversight could reduce the risk, but it also would require the creation of new benchmarks for product liability, as to the duty of care and the continuous updating of the systems is GOING to. 

The current status of the regulations in Brazil

Brazil has taken a significant step in the regulation of Artificial Intelligence (AI), with the approval of the Senate on December 10, 2024, with a set of rules focused on the development and operation of the systems that WENT into the país3. These rules seek to balance the protection of citizens ‘ rights, safety, and transparency in the use of technology, and the need to promote innovation and the growth of the industry.

The security and Transparency of The new law emphasizes on the safety and security of the data and the transparency of the algorithms that are used in the systems GOING. It sets guidelines for the collection, storage and use of your data, with a focus on the protection of personal information, and to combat discrimination in algorithmic. These aspects are in direct contact with the need to ensure that their systems WOULD not meet the expected standards of reliability and predictability, a theme that has been discussed in the article, but it could be expanded to include discussions on how to implement these conditions in a practical way.

Supervision: A focal point of the new law is the creation of a National System for the Regulation and Governance of Artificial Intelligence (CIS), which will have the role to oversee the development and use of systems, AI, and ensuring compliance with the rules. In addition, it has been, will be responsible for promoting the education, and the development of best practices WOULD contribute to the mitigation of the risks that are associated with the use of this technology. The article mentions the need for human supervision, but it could be to explore how the work of organizations such as the CIS, will influence the allocation of responsibilities in case of damages.

Sanctions and Penalties-It is a highlight of the sanctions for non-compliance with the rules. Among the penalties, including significant fines and the suspension of the systems that could pose a risk to the safety or that violates the rights set out in the legislation. Such devices will increase the importance of an approach to the ethical and responsible development and use of AI, demanding that the companies most committed to legal compliance. The impact of these sanctions on the practice of corporate and technological innovation, it deserves special attention, since it can directly affect the way in which the business operates, and invests in solutions that I am GOING.

In this regulation, it marks the beginning of a more solid structure for the governance of it in Brazil, but it also depends on your implementation and the development of institutional capacity for implementation. In this sense, the advance in the legislature, it must be accompanied by efforts to educate the operators on the Right, as well as experts and developers, and promoting a eco-system in which the liability is well established, and the technological solutions that are able to thrive. 

Gaps in the laws and the need for specific regulations

This bill is in progress on the system’s Intelligence Artificial4, it has been widely criticized for its proposals, which, according to some of the especialistas5, you could end up engessando to the development and innovation in the area due to the excess of the restrictions and the lack of clarity with regard to the practical application. This is a critical point to the need for a balance between the protection of human rights and the promotion of the advancement of technology. The lack of clarity in the legislative leads to uncertainty about how to apply the principles of liability in a case involving AI, which can discourage innovation, and leave consumers unprotected.

A possible solution would be the creation of a specific regulatory framework for AI, based on international standards such as the eu Europeia6, that the proposed guidelines in order to ensure the transparency and security of the systems that I am GOING. This framework would provide clear responsibilities for developers, operators, and users, and to establish guidelines for the certification and auditing of the systems is GOING to. 

Concluding remarks and perspectives for the future

Artificial intelligence represents a technological revolution that will bring about tremendous benefits to society, but it also poses challenges for the legal material. To civil liability in the use of AI is still a field under development, and there is a need to adapt to the rules of law to deal with the new realities of the technology.

However, it is important that the legislature of Brazil’s fast-forward to the regulations specific to the AI to ensure the protection of the rights of the citizens, and at the same time, to promote the technological innovation. The development of a system of civil liability in the most clear and efficient manner, which takes into consideration the responsibility of the objective and the subjective, it is essential to balance the interests of the parties concerned, and to ensure an environment-legal, secure, and reliable, the use of AI.


1 Art. 927. The one who, by the wrongful act (art. 186 and 187), causes damage to another, shall be required to repair it. (See ADI’s no. 7055) (See ADI no. 6792). Ii. There will be an obligation to make good the damage, regardless of fault, and in the cases specified in the law, or when the activity is usually developed by the author of the injury involves, by its very nature, a risk to the rights of others.

2 Art. 186. The one who, by act or omission by a voluntary act, neglect, or lack of, to violate the law and cause harm to someone else, even exclusively, moral, and makes the act a crime.

3 https://oglobo.globo.com/economia/noticia/2024/12/10/senado-aprova-projeto-de-regulamentacao-de-inteligencia-artificial-no-brasil.ghtml

4 https://www25.senado.leg.br/web/atividade/materias/-/materia/157233

5 https://www12.senado.leg.br/radio/1/noticia/2024/09/05/especialista-criticam-proposta-de-regulamentacao-da-inteligencia-artificial

6 https://www.europarl.europa.eu/topics/pt/article/20230601STO93804/lei-da-ue-sobre-ia-primeira-regulamentacao-de-inteligencia-artificial#:~:text=Em%20abril%20de%202021%2C%20a%20Comiss%C3%A3o%20Europeia%20prop%C3%B4s,com%20o%20risco%20que%20representam%20para%20os%20utilizadores.

https://www.migalhas.com.br/depeso/422333/a-responsabilidade-civil-no-uso-de-inteligencia-artificial

28 de agosto de 2025/por AdminTmAssociados
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