The Superior Court of Justice (STJ) consolidates its understanding that surety bonds and bank guarantees suspend the enforceability of non-tax debts.

The Superior Court of Justice (STJ) ruled on June 11, 2025, that the offer of a bank guarantee or judicial surety bond has the effect of suspending the enforceability of non-tax debt. A fundamental requirement is that the updated value of the debt be increased by 30%. This is repetitive case 1203.

The conclusion was reached by the 1st Section of the STJ, and, as it constitutes a judgment on repetitive appeals, it established a binding precedent to be observed by lower courts. Special Appeals 2,007,865, 2,037,787, and 2,050,751 were analyzed.

The understanding had already been adopted by the STJ, but it was not settled in jurisprudence, which, on several occasions, considered only a cash deposit as a measure capable of suspending the enforceability of non-tax debt.

This decision is beneficial for companies in general, as they will no longer need to disburse significant amounts of their cash flow when disputing debts of this nature in court, such as administrative fines, since they can now obtain surety bonds or insurance, which are safe and regulated instruments.