The Active Tax and Non-Tax Debt in the Judicial Recovery

Analysis of Conflict Decisions of the Superior Court of Justice

Abstract

Fiscal enforcement in judicial recovery is dealt with in a restricted manner and has been interpreted differently between the first and second sections of the STJ. In this study, the legal and jurisprudential approach brought about in relation to the suspension of tax enforcement against judicial reorganization is analyzed in this study. It is well known that, in general, expropriatory acts must be suspended when deferring the processing of judicial recovery, however, art. 6, paragraph 7, of the Law on Recovery and Bankruptcy provides that tax foreclosures will not be suspended in this process. At the heart of this study is the problem of the nature of the public debt, which helps to make this subject even more intriguing but at the same time instigating.