A sujeição dos créditos tributários na recuperação judicial

• Autor(a) principal: Ceciliano, Camila Falvella
• Data de Publicação: 2014
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/33550
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Recuperação judicial; Crédito tributário; Parcelamento; Judicial reorganization; Tax credits; Installment plan

The objective of the present study is to demonstrate the necessity of subjecting the tax credits to the judicial reorganization proceeding effects. This research was structured in four chapters. In the first chapter, the author analyzed the legal requirements for the judicial reorganization request, and the requirements that should be filled for the judicial reorganization plan approval. Nearby that, in the second chapter the focus was to explain the importance of the tax credits in the judicial reorganization. In the third chapter, the focus was questioning the understanding that the tax credits are not subject to the judicial reorganization. Finally, in the fourth chapter, we examined the effects and the impact of the tax credits in the judicial reorganization, highlighting that the tax credit will not be extinct in view of the Tax Administration, but only its installment plan, i.e., actually the suspension of its payment. The research was developed based on the bibliographical research, giving priority to an indepth analysis of case law discussions, focus on the evolution of the case law on Brazilian Supreme Court related to the aforementioned debate