A Cédula de crédito rural à luz da Medida Provisória n. 2.196- 3/2001: análise acerca dos títulos adquiridos pela União

Abstract

The article aims to make a historical analyses about the Provisional Measure 2.196-3/01, which transferred the debts deriving from agricultural raising funds of Federal institutions to the Brazilian Union, transmuting it’s nature, out of the public to private. With this goal in mind, it will be discussed about the operations related to rural financial, especially those concerning the rural financial notes, and its main institutes. In this way, the approach will go specifically towards the validity of the assurances granted in rural financial notes. Moreover, the study will bring brief legal notions on the Provisional Measure 2.196-3/01, as well as some examples of the operations loaded by it. Afterwards, it will defended the lawfulness for persecuting that kind of lending through tax enforcement and what is the actual opinion of the Supreme Court of Justice about its statute of limitations. Thus, facing this prospect, by going through the historical and case-law database, it is intended to explain, objectively, which and how the country has come to the actual law status concerning tax enforcement of originally rural financial lending, some of which have been transferred to Brazilian’s Union, supported by Provisional Measure 2.196-3/01.