O crédito tributário no processo de falência. Menção especial à contribuição imobiliária
Year: 2023
Type: article
Abstract: In this paper we carry out a coordinated reading of articles 114, 177 and 254 of Law 18,387, of October 23, on Declaration of Bankruptcy and Business Reorganization with two objectives: on the one hand, understand the position of the State and the Departmental Governments regarding the collection of tax obligations in bankruptcy; on the other hand, explain the regime applicable to the buyer of goods tending to exempt him from taxes in order to facilitate the acquisition in the bankruptcy liquidation. Finally, given that some Departmental Governments seek to collect the unsatisfied real estate tax from the buyer of the property, it is necessary to focus on this particular tax to make clear the scope of the State's right in bankruptcy.
Author: Bado Cardozo, Virginia S.
Institution: Universitat de València
Language: Spanish
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7216633614