Análise da tributação dos benefícios oriundos do processo de recuperação judicial

Resumo

This study aims at the analysis of the social phenomenon of compulsory transfer of financial assets to the government, through the point of view of financially struggling companies. Its main objective is to analyze the incidence of income tax and social contribution on net profit over benefits originated from a judicial reorganization procedure, in particular the income on sale of assets and other rights as well as deductions (haircut) granted by the creditors, whenever such hypothesis are provided for in the companies’ judicial reorganization plan. In order to accomplish such objective, the relations between the principles that guide such taxes, both general principles of tax law and specific principles applied to such taxes, are analyzed. Concrete cases that may be related in any way to the subject – in which such taxation is not desirable – and the respective decisions on such cases are also analyzed in this study for the comprehension of the subject under the point of view of the society’s interests and the applicable legislation to limit the preponderance of taxation on other legal values. The examination of compared jurisprudence, the doctrine and applicable legislation was used as a method to this study.

Ficha do documento

Tipo

Dissertação

Ano

2018

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/26005

Temas

Finanças Públicas

Palavras-chave

HaircutTax lawIncome taxSocial contribution on net profitJudicial reorganizationDeductionsWrite-OffContributive capacityDireito tributárioImposto de rendaContribuição social sobre lucro líquidoRecuperação judicialDescontosRemissãoCapacidade contributivaDireitoSociedades comerciais - RecuperaçãoLucros - Impostos