A inconstitucionalidade do parcelamento especial de tributos para empresas em recuperação judicial

Abstract

The present paper has as objective to analyze the judicial recovery institute, as well as the debut of the law 13.043/2014, its characteristics and unconstitutionalities. To that end, bibliographic research was done, through scientific articles regarding the proposed theme, in addition it was used book and consolidated doctrines about the subject. In the same manner, it was used several judicial decisions from national courts, seeking support on consolidated and united jurisprudence throughout the judicial system. We also searched for assurance within the laws and principles which guide the recovery law. In a first moment, we present the concept of judicial recovery, the principles that guide them, as well as the difficulties found by the companies, in a special way regarding the difficulties that tax’s liabilities brings to the uplift of companies in situation of crisis. Furthermore, it will be presented the matter of the requirement of Tax Debt Clearance Certificate, the obstacles which is requirement brings, as well as the judicial standing regarding the theme. To continue, it will be exposed the matters related to the law 13.043/2014, its purpose, characteristics, deficiencies, and in a special way, the unconstitutionalities within its articles. Lastly, we have as goal to demonstrate that the unconstitutionalities within the installment payment of taxes, which bring huge jeopardies to companies in crisis’s situations and to the development of national economy.