The Superior Court of Justice (Superior Tribunal de Justiça - STJ) judged Direct Appeal n. 1.223.792 where the State of Mato Grosso do Sul sought to include the delay penalty in the classification of the credits in the bankruptcy of a company. According to the opinion announced by the Second Panel, in the case of bankruptcy declared during the validity term of Law n.

On 06.11.2013, the 1st Panel of 3rd Chamber of 1st Judgment Section of Federal Administrative Tax Court granted relief to the Voluntary Appeal filed by Banco GMAC S/A, recognizing the use of a tax benefit for the amortization of goodwill originated from the corporate restructuring of GM Group.

Tax authorities claimed that the GM Group had used a vehicle company and that the corporate operations lacked business purpose, so the goodwill was created inside the group by an inverted merger.