Transação tributária como meio de regularização do passivo fiscal da empresa em recuperação judicial

Resumo

This dissertation analyzes the effectiveness and limitations of current tax reorganization models available to companies undergoing judicial reorganization proceedings in Brazil, with particular emphasis on the tax settlement framework governed by Federal Law No. 14.112/2020 and regulated by the National Treasury Attorney General’s Office (PGFN). Within this context, this study conducts an empirical analysis of tax settlement agreements entered into within PGFN’s 3rd Region through November 2025 involving companies under judicial reorganization, examining outstanding tax liabilities, collateral requirements, discount percentages, payment terms, and special clauses, including the use of tax-loss carryforwards, negative tax bases of the Social Contribution on Net Profit (CSLL), and court-ordered government debt securities (precatórios). The results are presented in both quantitative and qualitative formats, yielding a practical deliverable, as well as findings and recommendations for improvement that may contribute to the evolution of this legal institute. The study thus seeks to assess whether the current tax settlement model ensures the tax regularity of the company under judicial reorganization, in a manner that enables adherence to the principle of corporate preservation and a balance between tax and private creditors. Finally, this dissertation proposes the formulation of regulatory guidelines for enhancing the regulation of tax settlement, with a view to ensuring predictability, coherence, and legal certainty, in accordance with the constitutional principles of equality, ability to pay, and the social function of the enterprise.

Ficha do documento

Tipo

Dissertação

Ano

2026

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/39924

Temas

Finanças Públicas

Palavras-chave

Recuperação judicialTransação tributáriaRegularidade fiscalFunção social da empresaDireito empresarialJudicial reorganizationTax settlementFiscal regularizationSocial function of the companyBusiness lawDireitoSociedades comerciais - RecuperaçãoDireito tributário - BrasilBrasil. [Lei n. 14.112, de 24 de dezembro de 2020]