It appears that contentious issue revolves around the lack of succession to the purchaser of business establishment, especially in regard to labor and tax debts. Thus, this paper aims to reflect on the obligations arising from the contract of conveyance in light of art. 60 of Law 11.101/05. Although the provisions of bankruptcy law that conflict with other specific legislations, such as the CLT, and their systematic is not endowed with clarity, it appears that the legislature chose to preserve the company as an economic activity that circulates goods and services at the expense of creditors. Another point that deserves attention is the fact that the buyer will only be liable for taxes owed by the seller if he continues exploring the activity that was already exercised by the establishment or goodwill. If the buyer exercises activity completely different from previously exercised by the seller, or if you cease such exploitation, there is no liability for succession. We conclude, therefore, that the Law 11.101/05 brought great advances, especially in regard to the procedure of judicial reorganization, replacing the concordat, which no longer met the needs of companies in the pre-bankruptcy. This procedure has become more streamlined and practical this difficult period.