A transação tributária federal como uma solução para regularidade fiscal dos tributos federais das empresas em recuperação judicial
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Tipo
TCC
Data de publicação
2024-05
Periódico
Citações (Scopus)
Autores
Sena, Milena Duarte de
Orientador
Vasconcelos, Ronaldo
Título da Revista
ISSN da Revista
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Resumo
O presente trabalho tem como objetivo analisar a transação tributária federal, com
as modificações ocorridas com o advento da Lei nº 14.112/2020, como uma possível solução
para quitação dos débitos fiscais das empresas que estão em processo de Recuperação Judicial.
De início será tratado acerca das dificuldades enfrentadas pelas empresas em Recuperação
Judicial em regularizar seus tributos, ressaltando o fato de que o crédito tributário não se
sujeita aos efeitos do procedimento Recuperacional como também será demonstrado a
realidade do endividamento da empresa sujeita a tal procedimento. Além disso, será ressaltado
a contradição existente entre o entendimento de dispensa de Certidão Negativa de Débitos
tributários dos Tribunais Estaduais e do STJ, bem como o entendimento atual, que vem se
consolidando no sentido de ser necessária a CND para prosseguimento do pleito
Recuperacional. Por fim, será demonstrado como a transação tributária é uma célere opção
para a regularidade fiscal das empresas em Recuperação Judicial, tratando a transação como
uma modalidade de extinção do crédito tributário, como dispõe o art. 156, inciso III do CTN,
a legislação brasileira acerca do tema, o ponto de convergência entre a Transação Tributária
e a Recuperação Judicial, bem como será explanado cases como forma de comprovar a
funcionalidade do instituto, incluindo também a dicotomia existente entre o princípio da
função social na Recuperação Judicial e na Tributação. Ao final, concluir-se-á que a
Transação Tributária é uma boa opção de regularidade fiscal para as empresas em
Recuperação Judicial, sendo também uma boa opção para o fisco arrecadar seus tributos que
eram denominados como irrecuperáveis.
The present work aims to analyze the federal tax transaction, with the modifications occurred with the advent of Law number 14.112/2020, as a possible solution for settling the tax debts of companies that are in the process of Judicial Recovery. Initially, it will be addressed the difficulties faced by companies in Judicial Recovery in regularizing their taxes, highlighting the fact that the tax credit is not subject to the effects of the Recovery procedure, as well as demonstrating the reality of the indebtedness of the company subject to such procedure. In addition, the existing contradiction between the understanding of exemption from Negative Certificate of Tax Debts by State Courts and the STJ will be emphasized, as well as the current understanding, which has been consolidating towards the need for the CND for the continuation of the Recovery petition. Finally, it will be demonstrated how the tax transaction is a swift option for the tax regularity of companies in Judicial Recovery, treating the transaction as a modality of extinguishing the tax credit, as provided in art. 156, item III of the CTN, Brazilian legislation on the subject, the point of convergence between the Tax Transaction and Judicial Recovery, as well as cases will be explained as a way to prove the functionality of the institute, also including the existing dichotomy between the principle of social function in Judicial Recovery and Taxation. In conclusion, it will be concluded that the Tax Transaction is a good option for tax regularity for companies in Judicial Recovery, also being a good option for the tax authority to collect its taxes that were deemed irrecoverable.
The present work aims to analyze the federal tax transaction, with the modifications occurred with the advent of Law number 14.112/2020, as a possible solution for settling the tax debts of companies that are in the process of Judicial Recovery. Initially, it will be addressed the difficulties faced by companies in Judicial Recovery in regularizing their taxes, highlighting the fact that the tax credit is not subject to the effects of the Recovery procedure, as well as demonstrating the reality of the indebtedness of the company subject to such procedure. In addition, the existing contradiction between the understanding of exemption from Negative Certificate of Tax Debts by State Courts and the STJ will be emphasized, as well as the current understanding, which has been consolidating towards the need for the CND for the continuation of the Recovery petition. Finally, it will be demonstrated how the tax transaction is a swift option for the tax regularity of companies in Judicial Recovery, treating the transaction as a modality of extinguishing the tax credit, as provided in art. 156, item III of the CTN, Brazilian legislation on the subject, the point of convergence between the Tax Transaction and Judicial Recovery, as well as cases will be explained as a way to prove the functionality of the institute, also including the existing dichotomy between the principle of social function in Judicial Recovery and Taxation. In conclusion, it will be concluded that the Tax Transaction is a good option for tax regularity for companies in Judicial Recovery, also being a good option for the tax authority to collect its taxes that were deemed irrecoverable.
Descrição
Palavras-chave
recuperação judicial , transação tributária , Lei nº14.112/2020 , regularidade fiscal , judicial recovery , tax transaction , Law number 14,112/2020 , tax regularity