Exigência da certidão negativa de débitos tributários na recuperação judicial: uma afronta ao princípio da preservação da empresa.

Abstract

The evolution history of Business Law has enabled adoption of the theory of the Company, which is an organized economic activity for the purpose of movement of goods and/or services. A company acquires a role in the social environment where is it situated which is of fundamental importance to its maintenance. The risk in the act of forming a company lies with the business activity, but the social function performed by the company is also of importance. Consequently, it became necessary to create a legal institute in order to allow the continuity of economically viable concerns, given the importance of the company for society as a whole. The Judicial recovery is a legal framework aimed at overcoming economic and financial crises. It allows, by legal means, the continuity of activities and the maintenance of workers jobs, tax revenues and the entire chain of existing interests. This study aims to analyze the requirement for a negative certificate of debt tax, which is imposed on the debtor company. Under such circumstances, reorganization can become an obligation, which could constitute an affront to the principle of preservation of the company by sometimes preventing recuperation. To achieve this goal, this study makes use of a deductive approach method, comparing and contrasting documented evidence. Analysis of legal provisions, specialized doctrines, as well as articles and monographs on the subject will be presented. The work presented here suggests that a more flexible requirement of negative certificate of tax debts seems to be the right solution, that first enables the reorganization of the debtor company and with specific laws that allows the installment of these debts.