PUBLIC TREASURE AND COLLECTION OF TAX CREDITS IN THE BANKRUPTCY COURT

Authors

  • Keven do Espírito Santo Martins Universidade Estadual do Tocantins - UNITINS
  • Buenã Porto Salgado Centro Universitário-UNIEURO

DOI:

https://doi.org/10.51891/rease.v10i5.13868

Keywords:

Treasury. Tax. Tax Collection Proceedings. Bankruptcy.

Abstract

In view of the Treasury and its (im)possibility of enabling tax credits in bankruptcy court, this deals with a discussion that involves precepts of tax enforcement, bankruptcy, the laws that involve both processes and also the tax authorities themselves. Based on the jurisprudential analysis of a repetitive topic from the Superior Court of Justice and on the precepts of laws and writings of various authors, the aim is to give legal and legal meaning to the topic discussed here.

Author Biographies

Keven do Espírito Santo Martins, Universidade Estadual do Tocantins - UNITINS

Graduando do curso de Direito da Universidade Estadual do Tocantins - UNITINS.

Buenã Porto Salgado, Centro Universitário-UNIEURO

Pós-Doutor em Processo pela UERJ, Centro Universitário, UNIEURO. 

Published

2024-05-09

How to Cite

Martins, K. do E. S., & Salgado, B. P. (2024). PUBLIC TREASURE AND COLLECTION OF TAX CREDITS IN THE BANKRUPTCY COURT. Revista Ibero-Americana De Humanidades, Ciências E Educação, 10(5), 1649–1663. https://doi.org/10.51891/rease.v10i5.13868