Precatórios · Tax liabilities · Judicial assets
Public and Tax Law for decisions involving risk, timing and capital.
Galvez Valencio advises creditors, heirs, companies, funds and investors, from legal analysis through implementation and ongoing management of each mandate.
- Partners lead every mandate
- The full judicial credit cycle
- A dedicated client portal
Start where it makes sense for you
I have a precatório to receive
Creditors and heirs who need to understand the position of the claim, regularize succession, weigh a settlement or assignment and decide with certainty.
For creditors and heirsI represent a company, fund or investor
For companies, tax liabilities and settlements. For funds and investors, due diligence and legal portfolio management through collection.
For companies and investorsWho leads the work
Senior leadership on every mandate
Caroline Galvez and Gabriela Valencio personally lead the strategy, structuring and critical points of each mandate, maintaining direct client engagement from initial assessment through implementation.
Caroline Galvez
Partner | Public Law, Judicial Assets and Institutional Relations
Active in the judicial asset market since 2010, with a consolidated track record in strategic legal work, new business structuring and legal leadership.
20 years of professional practice · Specialization in Tax Law · Served on the precatório committees of the Brazilian Federal Bar Council (OAB) and of IASP
Caroline Galvez on LinkedIn
Gabriela Valencio
Partner | Legal Operations, Structuring and Due Diligence
Legal executive with more than 18 years of experience, specialized in the intersection of Public Law and capital markets, with a focus on judicial assets.
Legal structuring, due diligence and precatório portfolio management for FIDCs and banking institutions
Gabriela Valencio on LinkedInMethod and follow-through
From diligence to collection, every step documented.
Every mandate follows a six-step legal journey, with a continuous record of documents, requests and decisions. Clients follow along in a dedicated, restricted portal, from the first submission to the consolidated opinion.
- 01Due diligence
Legal and documentary analysis of the claim or portfolio.
- 02Acquisition
Structuring and formalization of the assignment or transaction.
- 03Regularization
Creditor standing, successions and resolution of pending issues.
- 04Case management
Monitoring of proceedings and of each public entity's acts.
- 05Liquidation
Calculation and verification of the amounts due.
- 06Collection
Requisition and effective receipt of the amounts.
A dedicated portal for every mandate
Documents, requests, pending items and the case file are kept in a restricted environment, accessible to the client throughout the mandate.
- Document exchange in a single channel.
- Requests and pending items always explicit.
- A consolidated closing file with a final opinion.
Practice
Where GV advises companies, funds and investors on court-ordered government debts (precatórios), tax settlements and judicial assets
Administrative Law and Precatórios
Strategic counsel across the full credit lifecycle, including analysis of the debtor public entity, court procedures and preservation of the asset's integrity.
Strategic Tax Law
Structuring federal and state tax settlement programs, offsetting tax liabilities with precatórios and designing legal solutions for material liabilities.
Legal Management of Judicial Asset Portfolios
Continuous management of litigation and each claim's events, including chain of title, incidents, approvals, settlements, payments and collections.
Structuring Assignments and Judicial Asset Investments
Contractual and procedural structuring of acquisitions, assignments and transactions involving precatórios and credit rights, preserving legal certainty and governance.
Due Diligence and Special Situations
Legal diligence of judicial assets and sensitive transactions, focused on chain of title, procedural risks, compliance and enforceability.
Insights
Technical writing on precatórios, tax liabilities and judicial assets
English-language analysis written by the partners who lead the mandates.
Brazilian asset-holding company: tax and succession planning require strategy
A Brazilian asset-holding company can organize real estate, family governance and succession, but projected savings must be weighed against implementation costs and new tax rules.
ReadArticle index
- July 20, 2026Tax reform impacts on FIDCs: why fund governance now defines exposure to IBS and CBS
- April 9, 2026Precatórios as investment assets: why expected returns depend on due diligence and skilled legal management
- April 9, 2026Special situations: attractive investor opportunities require legal certainty
Need to decide on a precatório, a tax liability or a portfolio?
The firm works directly, technically and discreetly with creditors, heirs, companies, funds and investors.