A exigência de certidões negativas de tributos no âmbito da recuperação judicial: uma análise à luz do princípio da preservação da empresa

Abstract

The present study aimed to analyze the apparent doctrinal controversy between the principle of companies’ preservation and the article 57 of Law of Recovering and Bankruptcy Companies, in order to investigate if the referred legal provision prevents the goals that pretend the institute in study and, in that case, if exist the possibility of waiving debit tax negative certificates for grant of judicial recovery in Brazilian law. Therefore, the study was carried out by doctrinal and jurisprudential research and the approach was based on the deductive method. The methods of procedure adopted were monographic and comparative, given the analysis of the problem in reference, its specific socioeconomic implications and the necessary doctrine and jurisprudence contrast to be held. The work was divided into two chapters, whereas in the first one was performed an analysis of the social function of the company, the principle resulting from it, as well as was made a study related to the provisions inherent to the procedure of judicial reorganization in an attempt to show where lies the placed problem. In the second chapter, because it speaks about negative tax certificates, it was analyzed the specifics of the tax credit under the judicial recovery for, in the end, to verify the possibility of mitigating the requirement of article 57 of the statute in consideration. Given everything that was analyzed, it was found that this requirement has been relativized by the Superior Court, especially, in tribute to the principle of companies’ preservation, because the main objective of the institute is the maintenance of business activities and the perpetuation of economically viable production source.