Da aplicabilidade ou inaplicabilidade do artigo 50-a da lei 11.101 de 09 de fevereiro de 2005
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TCC
Date
2023-06
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Authors
Kobayashi, Milena Yhuka
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Bezerra Filho, Manoel Justino
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Abstract
Este trabalho pretende analisar a aplicabilidade ou inaplicabilidade do Artigo 50-A da Lei 11.101/05, introduzido pela Lei 14.112/2020, o qual isenta a receita obtida durante o processo de recuperação judicial do cálculo do PIS, Pasep e Cofins, além de permitir que o ganho obtido com a redução da dívida não se sujeite ao limite percentual na apuração do Imposto sobre a Renda e da Contribuição Social sobre o Lucro Líquido. O objetivo é demonstrar que com a utilização deste dispositivo, cumulado com a possibilidade do parcelamento da dívida tributária, entabulado no artigo 6-B da mesma Lei, torna a recuperação de empresas em dificuldades financeiras mais atrativo para os credores, por meio do processo de recuperação judicial, garantindo o recebimento dos créditos, a preservação de empregos e a manutenção das atividades econômicas da empresa. É importante discutir a aplicabilidade dessa medida e seus impactos no ambiente empresarial e tributário.
This paper aims to analyze the applicability or inapplicability of Article 50-A of Law 11.101/05, introduced by Law 14.112/2020, which exempts revenue obtained during the judicial recovery process from the calculation of PIS, Pasep, and Cofins, as well as allowing the gain obtained from debt reduction to not be subject to the percentage limit in calculating the Income Tax and Social Contribution on Net Profit. The objective is to demonstrate that with the use of this provision, combined with the possibility of tax debt installment payments, stipulated in Article 6-B of the same Law, the recovery of financially troubled companies becomes more attractive to creditors through the judicial recovery process, ensuring the receipt of credits, preservation of jobs, and maintenance of the company's economic activities. It is important to discuss the applicability of this measure and its impact on the business and tax environment.
This paper aims to analyze the applicability or inapplicability of Article 50-A of Law 11.101/05, introduced by Law 14.112/2020, which exempts revenue obtained during the judicial recovery process from the calculation of PIS, Pasep, and Cofins, as well as allowing the gain obtained from debt reduction to not be subject to the percentage limit in calculating the Income Tax and Social Contribution on Net Profit. The objective is to demonstrate that with the use of this provision, combined with the possibility of tax debt installment payments, stipulated in Article 6-B of the same Law, the recovery of financially troubled companies becomes more attractive to creditors through the judicial recovery process, ensuring the receipt of credits, preservation of jobs, and maintenance of the company's economic activities. It is important to discuss the applicability of this measure and its impact on the business and tax environment.
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Keywords
legislação falimentar , recuperação judicial , parcelamento da dívida tributária , recuperação judicial e tributos , bankruptcy legislation , judicial recovery , tax debt , judicial recovery and taxes