The Supreme Court's Minister Dias Toffoli's withdrawal from the reporting responsibilities regarding the Master case has been significantly influenced by his connections to the luxury resort Tayayá. This resort is located in Rio Claro, Paraná, and through a family business, Toffoli entered into a partnership with an investment fund associated with Daniel Vorcaro, the owner of Banco Master.

According to previous reports by Folha, Toffoli's involvement with the resort and the sale of half of his family's stake in the resort project to the investment fund Arleen in September 2021 for over R$ 3 million highlights the intricate financial relationships at play. Arleen is part of a broader network of funds implicated in financial engineering schemes related to Vorcaro and his business associates.

This situation reveals the complex intertwining of personal investments and judicial responsibilities, raising concerns over potential conflicts of interest within Brazil's highest court. The implications of Toffoli's exit from the case extend beyond individual conduct, as they highlight ongoing issues of accountability and transparency in the Brazilian judicial system, especially regarding high-profile financial matters.