Análise crítica da prescrição intercorrente das execuções fiscais no curso do processo de recuperação judicial

Abstract

The objective of this work is to analyze the occurrence of the intercurrent prescription of the tax execution during the judicial recovery process, analyzing the possibilities of suspension of the statute of limitations and the ways of extinguishing the tax credit. In this context, the first chapter will address the forms of constitution of the tax credit, the differences in the ex officio, by declaration, by homologation and the relevance of said differences for the counting of the statute of limitations. In the second chapter, the suspensive and extinguishing causes of the tax credit will be analyzed, such as the prescription hypotheses, especially the intercurrent prescription and its fluency during the judicial recovery process. In the third chapter, the occurrence of intercurrent prescription of the tax credit executed during the stay period in the recovery process will be analyzed, that is, the impact and limits of said suspension on tax executions. The fourth chapter will analyze the essentiality and availability of the assets of the company under reorganization for the fulfillment of the judicial reorganization plan and the maintenance of the business activity and the arbitrary acts of the Public Treasury to satisfy its claims. In addition, the supremacy of the Universal Court will be demonstrated in the decision to dispose of the assets of the debtor. Finally, the last chapter will cover the analysis of the changes brought by Law n. 14,112/2020 especially related to tax credit. Part of the study will also carry out the economic analysis of the law will bring the contradictions that still exist between the Judicial Recovery and Bankruptcy Law and the principle that guides it: the preservation of the company.