Transação tributária em recuperação judicial: solução para a regularidade fiscal das empresas recuperandas
Tipo
TCC
Data de publicação
2022-12
Periódico
Citações (Scopus)
Autores
Fiorindo, Vitor Lopes
Orientador
Fiorin, Rangel Perrucci
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente trabalho tem como escopo tratar sobre o histórico dos passivos fiscais em
empresas em situação de recuperação judicial e as principais mudanças ocorridas diante das
inovações legislativas ocorridas nos últimos anos acerca do tema. Para além disso, esse
trabalho se propõe a uma análise acerca da transação tributária em sede de empresas em
recuperação judicial, analisando desde o procedimento de recuperação, suas bases e seus
princípios e porque suas modificações devem ser pensadas em miúdos para que não se tenha
perda de propósito nessas mesmas bases analisadas. Adiante, demonstra-se a relevância do
que se embate com os procedimentos acima, destacando também a importância de não se
esvaziar sua relevância dentro deste processo de recuperação, seja por seu reflexo na
sociedade, seja para as próprias bases principiológicas do Direito Tributário. Seguindo,
entramos nas modificações feitas acerca do tema, bem como as decorrências do avanço
legislativo acerca do tema da Transação Tributária. Por fim mostramos os reflexos dos
avanços e reformas legislativas tanto para o âmbito da recuperação judicial, bem como para o
adimplemento das empresas perante suas obrigações no âmbito tributário, ainda que em
processo de recuperação, com demonstrações do impacto jurisprudencial das respectivas
mudanças acerca do tema, assim como a uma previsão breve do que sentimos acerca do tema
e jurisprudência daqui para frente, ante todos os dados e análises feitas. Ao final, concluir-se
sobre os lados mais positivos do que negativos que a transação tributária traz para o processo
de recuperação judicial, devendo ser incentivado e amadurecido cada vez mais no Direito
Pátrio, servindo esse trabalho para o referido incentivo e suas análises para o referido
processo de maturação do tema.
The scope of the present work is to deal with the history of tax liabilities in companies under judicial recovery and the main changes occurred in face of the legislative innovations that have occurred in recent years on the subject. Furthermore, this work proposes an analysis about the tax transaction in companies under judicial recovery, analyzing the rehabilitation procedure, its bases and principles and why its changes should be thought through in small details so that there is no loss of purpose in those same analyzed bases. Next, the relevance of what is being discussed with the procedures above is demonstrated, also highlighting the importance of not emptying its relevance within this reorganization process, whether for its reflection in society, or for the very principle bases of Tax Law. Next, we will go into the changes made on the theme, as well as the consequences of the legislative advance on the subject of the Tax Transaction. Finally, we show the reflexes of the legislative advances and reforms both for the scope of judicial rehabilitation, as well as for the companies' compliance with their tax obligations, even if in rehabilitation process, with demonstrations of the jurisprudential impact of the respective changes on the theme, as well as a brief forecast of what we feel about the theme and jurisprudence from now on, in view of all the data and analyses made. At the end, we conclude on the more positive than negative sides that the tax transaction brings to the judicial recovery process, and it should be encouraged and matured more and more in the Brazilian Law, serving this work for the referred incentive and its analysis for the referred maturation process of the theme.
The scope of the present work is to deal with the history of tax liabilities in companies under judicial recovery and the main changes occurred in face of the legislative innovations that have occurred in recent years on the subject. Furthermore, this work proposes an analysis about the tax transaction in companies under judicial recovery, analyzing the rehabilitation procedure, its bases and principles and why its changes should be thought through in small details so that there is no loss of purpose in those same analyzed bases. Next, the relevance of what is being discussed with the procedures above is demonstrated, also highlighting the importance of not emptying its relevance within this reorganization process, whether for its reflection in society, or for the very principle bases of Tax Law. Next, we will go into the changes made on the theme, as well as the consequences of the legislative advance on the subject of the Tax Transaction. Finally, we show the reflexes of the legislative advances and reforms both for the scope of judicial rehabilitation, as well as for the companies' compliance with their tax obligations, even if in rehabilitation process, with demonstrations of the jurisprudential impact of the respective changes on the theme, as well as a brief forecast of what we feel about the theme and jurisprudence from now on, in view of all the data and analyses made. At the end, we conclude on the more positive than negative sides that the tax transaction brings to the judicial recovery process, and it should be encouraged and matured more and more in the Brazilian Law, serving this work for the referred incentive and its analysis for the referred maturation process of the theme.
Descrição
Palavras-chave
transação tributária , recuperação judicial , reforma da lei 11.101/05 , tax transaction , judicial recovery , reform of the law 11.101/05