25/03/2013
COMMISSION OF RECOVERY AND ACCOMPANYING TRIAL IN BANKRUPTCY STJ Autor: OAB - São Paulo
The trial began in session March 19 to vote Rapporteur Minister Nancy Andrigui for providing the RESP, and stopped by order of the Minister of view Beneti Sydney. Article 57 states that "After the filing of the case plan approved by the general meeting of creditors or the period laid down in Art. 55 of this Law without objection of creditors, the debtor shall submit clearances tax debts under arts. 151, 205, 206 of Law 5172 of October 25, 1966 - National Tax Code. " (Delete: In this case, Varig S / A Rio Grande Air Traffic not submitted tax clearance certificates, as provided in article.)
"It will be the first precedent from the Supreme Court on the issue of not requiring the Negative Certificates of Taxes at the time and in the manner provided for in art. 57 of Law No. 11.101/2005, "said Luiz Antonio Miretti Caldeira, president of the Committee for Studies and Reorganization and Bankruptcy. He recalls that the opinion of the Attorney General's RESP this was not the sense of need for presentation of certificates.
Miretti revealed to the surprise of the vote reporting, "since the Jurisprudence of the Courts of the country is already consolidated in the non submission of certificates mentioned under art. 57. There is great concern about the outcome of this trial, because if any provision of the RESP, could become unviable process Reorganization, annihilating themselves new goals and mindset that sought to establish with the new law. "
The chairman of the Commission for Studies and Reorganization and Bankruptcy of OAB SP had work doctrinal (co-authored the book "Comments on New Bankruptcy Law and Business Recovery", coordination of Rubens Approbato Machado, Latin Quarter, 1st ed. 2005 2nd ed. 2007) quoted in numerous trial and first degree courts, especially the first decision with major repercussions on the subject, the bankruptcy of Parmalat in 2006. Among the reasons for not submitting certificates in the context discussed here, Miretti highlights "the privileged position of the tax credit and its immunity from creditors contest and also because there is no suspension of Tax Enforcement Actions during the bankruptcy proceeding, even within one hundred eighty (180) days provided for in art. 6, § 4 of the same Act. "
