A eficiência do artigo 10-A da lei 10.522/2002: necessário equilíbrio entre a arrecadação fiscal e o soerguimento das empresas em recuperação judicial

Abstract

This study analyzed the efficiency of the federal tax installment plan provided for in Article 10- A of Law No. 10,522/2002, as amended by Law No. 14,112/2020, which introduced new provisions for judicial reorganization and bankruptcy proceedings. The central objective of the study was to understand whether this provision manages to establish an effective balance between the State's revenue-raising interest and the need for the recovery of companies in crisis, justifying the resumption of the requirement for a Tax Clearance Certificate by the bankruptcy court. The methodology adopted was qualitative and descriptive, focusing on bibliographic and documentary research, analyzing the legislation, doctrine, and consolidated jurisprudential understanding on the subject. It was concluded that, although the special installment plan has brought improvements, such as the increase in the number of installments, it has proven insufficient and inefficient in guaranteeing the full tax regularization of most companies in crisis. Maintaining excessive requirements and failing to adapt to the specific characteristics of companies undergoing restructuring perpetuates a harmful dependency between judicial reorganization and tax payments, which sometimes compromises the principle of preserving the company.