O crédito tributário no processo de recuperação judicial
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Tipo
TCC
Data de publicação
2022-06
Periódico
Citações (Scopus)
Autores
Silva, Rony Peterson Pinheiro da
Orientador
Camillo, Carlos Eduardo Nicoletti
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ISSN da Revista
Título de Volume
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Resumo
Este trabalho visa trazer à tona o debate acerca do crédito tributário no processo de recuperação judicial. Buscou-se a análise do processo de recuperação judicial como um método de manutenção de empresas e empregos, face a tese da função social das empresas. Com igual importância, buscou-se a conceituação e a análise da função social dos tributos. Buscando realizar a intersecção, foi pontuado determinados comandos normativos, em especial os que tratam do crédito tributário no processo de recuperação judicial, apontando eventuais incongruências com o fim buscado pelo procedimento de recuperação das empresas. Para elucidar as problemáticas apontadas no trabalho, também foi trazido exemplos atuais e concretos. Baseando-se em decisões judiciais, a conclusão que se busca é além da mera deturpação da interpretação literal da lei.
This work aims to bring to light the debate about the fax credit int the judicial recovery process. The analysis of the judicial reorganization process was wought as a method of maintaining companies and jobs, in view of the thesis of the social function of companies. Equally importante, we sought to conceptualize and analyze the social function of taxes. Seeking to perform the intersection, certain normative commands were ponctuated, especially those dealing with the tax credit in the judicial recovery process, pointing out possible inconsistencies with the purpose sought by the companies’ recovery procedure. To elucidate the problems pointed out in the work, currente and concrete examples were also brought. Based on court decisions, the conclusion sought goes beyond the mere misrepresentatio of the literal interpretation of th law.
This work aims to bring to light the debate about the fax credit int the judicial recovery process. The analysis of the judicial reorganization process was wought as a method of maintaining companies and jobs, in view of the thesis of the social function of companies. Equally importante, we sought to conceptualize and analyze the social function of taxes. Seeking to perform the intersection, certain normative commands were ponctuated, especially those dealing with the tax credit in the judicial recovery process, pointing out possible inconsistencies with the purpose sought by the companies’ recovery procedure. To elucidate the problems pointed out in the work, currente and concrete examples were also brought. Based on court decisions, the conclusion sought goes beyond the mere misrepresentatio of the literal interpretation of th law.
Descrição
Palavras-chave
recuperação judicial , tributos , crédito tributário , decisões judiciais , judicial recovery , taxes , tax credit , legal decision