The amendment, in 2018, of the provisions of the Fiscal Procedure Code, with an impact on the regulation on insolvency, in the sense of allowing the assignment of budgetary receivables is one that could not remain unnoticed. The simple positioning of the budgetary receivable, one whose image is linked, par excellence, to the need to ensure a total and rapid satisfaction in the assets of the budgetary creditor, next to the legal figure of the a...