The Incorporation of the Public Claim Classification Proceeding in Bankruptcy Law and Its Legal Implication

Abstract

This article analyzes the incorporation of the public claim classification proceeding (incidente de classificação de crédito público) into Brazilian bankruptcy law, following the legislative reform introduced by Law No. 14,112/2020, which amended the Bankruptcy and Business Recovery Law (Law No. 11,101/2005). The study aims to investigate the normative structure, legal implications, and procedural consequences of the mandatory classification incident, particularly in light of the principles of par conditio creditorum and procedural efficiency. The research adopts a qualitative methodology, with an analytical-dogmatic approach, based on literature review, legal analysis of domestic and comparative norms, and the examination of recent case law from the Brazilian Superior Court of Justice (STJ). The findings demonstrate that the new legal framework mandates the automatic initiation of the classification incident by the bankruptcy court, suspending any ongoing tax enforcement proceedings against the bankrupt estate, except in relation to co-obligors. Nevertheless, certain jurisprudential uncertainties remain, especially regarding the moment and scope of tax court involvement in the recognition of public credits. The study concludes that the Public Treasury is no longer allowed to choose between filing a tax enforcement action and participating in the bankruptcy process. Instead, the mandatory submission to the classification incident ensures the equitable treatment of creditors, procedural coherence, and harmonization with international practices within civil law jurisdictions.