Os créditos tributários no seio do processo insolvência/falimentar: Uma análise comparada entre os sistemas jurídicos português e brasileiro
Date
2021-10-27
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Language
Portuguese
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Abstract
Diante da grave crise econômica que atingiu as empresas e do consequente aumento dos
pedidos de insolvência desenvolvemos o presente trabalho que tem como objetivo
analisar os créditos tributários e sua forma de recuperação no contexto da insolvência,
utilizando como fonte as legislações brasileira e portuguesa, fazendo uma comparação
entre os sistemas. Utilizamos o método de análise jurisprudencial e também de
comparação das doutrinas sobre o tema. Objetivamos analisar, ainda, as justificativas
para os benefícios de tratamento aos créditos tributários em detrimento aos outros
créditos e se tais medidas não estariam ferindo o princípio da igualdade entre os créditos
que rege o processo insolvencial. A questão será analisada no contexto não só das
pessoas jurídicas, mas também no âmbito das pessoas singulares. Exploramos, ainda, a
questão da recuperação judicial e das alterações que foram feitas nos textos legais com
o objetivo de fortalecer a posição dos créditos tributários e qual foi a reação dos
tribunais diante das referidas alterações legislativas. Durante todo o trabalho tentamos
trazer nosso posicionamento sobre os temas estudados, objetivando, dentro do possível
ajudar a elucidar as possíveis incoerências. Com isso, pretendemos contribuir para a
concretização de soluções jurídicas no confronto entre os créditos tributários e o
princípio da igualdade entre os créditos, tentando harmonizar a tensão entre o direito
tributário e o direito empresarial.
In view of the serious economic crisis that hit companies and the consequent increase in insolvency requests, we developed this work, which aims to analyze tax credits and their form of recovery in the context of insolvency, using Brazilian and Portuguese legislation as a source, making a comparison between systems. We used the jurisprudential analysis method and also the comparison of doctrines on the subject. We also aim to analyze the justifications for the benefits of treating tax credits to the detriment of other credits and whether such measures would not be violating the principle of equality between the credits that governs the insolvency process. The issue will be analyzed in the context not only of legal entities, but also in the context of natural persons. We also explore the issue of judicial reorganization and the changes that were made to the legal texts with the aim of strengthening the position of tax credits and what was the reaction of the courts to these legislative changes. Throughout the work, we tried to bring our position on the themes studied, aiming, as far as possible, to help elucidate possible inconsistencies. With this, we intend to contribute to the realization of legal solutions in the confrontation between tax credits and the principle of equality between credits, trying to harmonize the tension between tax law and business law.
In view of the serious economic crisis that hit companies and the consequent increase in insolvency requests, we developed this work, which aims to analyze tax credits and their form of recovery in the context of insolvency, using Brazilian and Portuguese legislation as a source, making a comparison between systems. We used the jurisprudential analysis method and also the comparison of doctrines on the subject. We also aim to analyze the justifications for the benefits of treating tax credits to the detriment of other credits and whether such measures would not be violating the principle of equality between the credits that governs the insolvency process. The issue will be analyzed in the context not only of legal entities, but also in the context of natural persons. We also explore the issue of judicial reorganization and the changes that were made to the legal texts with the aim of strengthening the position of tax credits and what was the reaction of the courts to these legislative changes. Throughout the work, we tried to bring our position on the themes studied, aiming, as far as possible, to help elucidate possible inconsistencies. With this, we intend to contribute to the realization of legal solutions in the confrontation between tax credits and the principle of equality between credits, trying to harmonize the tension between tax law and business law.
Keywords
Créditos, Igualdade, Insolvência, Recuperação, Tributos
Document Type
Master thesis
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Citation
Defaveri, A. L. R. (2021). Os créditos tributários no seio do processo insolvência/falimentar: Uma análise comparada entre os sistemas jurídicos português e brasileiro. (Dissertação de Mestrado), Universidade Portucalense, Portugal. Disponível no Repositório UPT, http://hdl.handle.net/11328/3795
Identifiers
TID
202790916
Designation
Mestrado em Ciência Jurídico Forense
Access Type
Open Access