JUDICIAL REORGANIZATION OF RURAL PRODUCERS: LIMITS BETWEEN PRESERVING AGRICULTURAL ACTIVITY AND PREVENTING FRAUD AGAINST THE PUBLIC TREASURY

Abstract

This article analyzes the judicial reorganization of individual agricultural producers, focusing on the conflict between the principle of preserving the company and combating fraud against the Public Treasury. The research problem questions how to safeguard legitimate agricultural activity without the legal mechanism becoming an instrument for asset protection and the frustration of tax executions. The objective is to define the normative limits of the reorganization regime in agribusiness and the risks of its abusive application. The methodology adopted is qualitative, based on bibliographic, legislative, and jurisprudential review. The study evaluates the producer's eligibility for the regime, jurisdictional conflicts related to the seizure of essential assets, the typologies of asset fraud, and the mechanisms of civil and criminal sanctions. It concludes that, although judicial reorganization is vital for the debtor in good faith, its processing requires rigorous filters in the prior verification and incisive judicial action to sanction strategic judicial reorganization. In this way, the protection of public credit and the stability of the agricultural sector are guaranteed.