STJ defines thesis in representative appeal of the controversy sponsored by Bhering Cabral Advogados

On 06/11/2025, the Superior Court of Justice concluded the judgment of Theme 1203 , establishing a relevant thesis on the suspension of the enforceability of non-tax credits.

One of the four appeals that gave rise to the allocation of Theme 1203 was REsp 2,037,787/RJ , prepared and sponsored by Bhering Cabral Advogados (BHC), in defense of a health plan operator in an annulment lawsuit against an administrative fine from the ANS.

The established thesis establishes that the presentation of a bank guarantee or judicial insurance guarantee , in the amount of the updated debt plus 30%, suspends the enforceability of the non-tax credit, and its refusal by the Administration is prohibited except due to a defect, insufficiency or unsuitability of the guarantee.

The decision settles the disagreement between the courts and represents a milestone for the legal security of companies, especially in regulated sectors such as supplementary healthcare, in addition to generating significant effects for the financial and insurance markets.

BHC is proud to have actively contributed to the consolidation of this thesis, reaffirming its commitment to effective legal solutions aligned with its clients' challenges.