Inexigibilidade de multas tributárias do contribuinte na sua falência
DOI:
https://doi.org/10.12662/2447-6641oj.v6i10.p164-179.2008Keywords:
Falência, Multa tributária do falido, Inexigibilidade em face da massa falida, Multa tributária da massa falida, Exigibilidade como crédito concursalAbstract
No artigo é feita a análise histórica da inexigibilidade de multa fiscal do devedor que tem a sua falência declarada, fazendo a interligação da legislação anterior (Decreto-lei n. 7.661/1945) com a nova Lei de Falências (Lei n. 11.101/2005), a fim de demonstrar que, mesmo com a novel legislação, as multas tributárias continuam sendo inexigíveis, concluindo que apenas a cobrança de eventuais multas devidas pela massa falida são exigíveis na falência.
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