Post by account_disabled on Jan 11, 2024 12:48:06 GMT 4
In bankruptcy, it is prohibited for the Tax Authorities to use two procedural routes to satisfy your credit, in the so-called double guarantee: tax execution and credit qualification, under penalty of bis in idem (double valuation for the same fact). However, qualification becomes possible after the suspension of execution. reproduction Hospital services company was subject to tax enforcement by Fazenda Reproduction With this understanding, the 4th Panel of the Superior Court of Justice upheld the special appeal filed by the National Treasury to allow the São Paulo Judiciary to hear about the request for qualification of credits in the bankruptcy of a hospital services company.
The topic of the coexistence of tax enforcement and credit in bankruptcy is not new in court, but it was analyzed in greater depth for the first time in a trial in light of Law 14,112/2020, which updated the Bankruptcy Law ( Law 11,101/2005 ). The appeal attacks the decision of the Court of Telegram Number Data Justice of São Paulo, which found the claim that, after filing a tax foreclosure, the Treasury to enable the same credit in the debtor's bankruptcy, it was untenable. For the STJ, this is possible because the Treasury proved that the request for suspension of tax execution was effective, as provided for in article 7-A, paragraph 4, item V of the Bankruptcy Law — which was added precisely by the 2020 legislative innovation.
Therefore, there is no risk of a double guarantee occurring — that the Treasury obtains constriction of assets from the execution and, at the same time, makes a credit reserve within the scope of the bankruptcy —, both against the same debtor. Lucas Pricken "In bankruptcy, it is prohibited for the Tax Authorities to use two procedural routes", said minister Salomão Lucas Pricken Rationale The conclusion of the trial in the 4th Panel was unanimous, but there was a divergence of reasoning. Rapporteur, Minister Luís Felipe Salomão expressly noted that, "in bankruptcy, it is prohibited for the Tax Authorities to use two procedural routes to satisfy your credit — the so-called double guarantee: tax execution and credit qualification, under penalty of bis in ditto" .
The topic of the coexistence of tax enforcement and credit in bankruptcy is not new in court, but it was analyzed in greater depth for the first time in a trial in light of Law 14,112/2020, which updated the Bankruptcy Law ( Law 11,101/2005 ). The appeal attacks the decision of the Court of Telegram Number Data Justice of São Paulo, which found the claim that, after filing a tax foreclosure, the Treasury to enable the same credit in the debtor's bankruptcy, it was untenable. For the STJ, this is possible because the Treasury proved that the request for suspension of tax execution was effective, as provided for in article 7-A, paragraph 4, item V of the Bankruptcy Law — which was added precisely by the 2020 legislative innovation.
Therefore, there is no risk of a double guarantee occurring — that the Treasury obtains constriction of assets from the execution and, at the same time, makes a credit reserve within the scope of the bankruptcy —, both against the same debtor. Lucas Pricken "In bankruptcy, it is prohibited for the Tax Authorities to use two procedural routes", said minister Salomão Lucas Pricken Rationale The conclusion of the trial in the 4th Panel was unanimous, but there was a divergence of reasoning. Rapporteur, Minister Luís Felipe Salomão expressly noted that, "in bankruptcy, it is prohibited for the Tax Authorities to use two procedural routes to satisfy your credit — the so-called double guarantee: tax execution and credit qualification, under penalty of bis in ditto" .