A desnecessidade da apresentação das certidões negativas de débito tributário para a concessão de recuperação judicial

Abstract

The current work aims to prove that the application of article 57 of Law 11.101/2005, within the current economic and legal scenario that involves national companies, will make it impossible, in a large number of cases, to efficiently use the legal institute of judicial reorganization. It is the responsibility of the State to stimulate the advancement of business activity, with the aim of benefiting the common good through the production and circulation of goods and services. However, it is not only necessary to stimulate business activity, but also to preserve viable companies in crisis. Judicial reorganization is an institute capable of helping companies to overcome the crisis, being superior, in this sense, to bankruptcy. However, the rule of article 57 of Law 11,101/2005 limits the granting of judicial reorganization by conditioning it to the presentation of tax debt clearance certificates by the debtor entrepreneur, preventing their efficient use, in view of the concrete difficulty of paying the tax debts of the companies in crisis. Furthermore, by preventing the judicial recovery of viable companies, harming employees, creditors and consumers, this rule violates the constitutional principles annorms of Law 11.101/2005. Therefore, its application must be mitigated in cases where its application causes more harm than its flexibility.