{"title":"财政部申请企业家债务人破产的合法性","authors":"Eduardo Tavares","doi":"10.52028/rpgmnit.v1i1.13","DOIUrl":null,"url":null,"abstract":"The purpose of this paper is to review tax authority standing to file a bankruptcy petition against the debtor according to Brazilian bankruptcy act and Brazilian Superior Court of Justice precedents. In this regard, the main reasons to deny the bankruptcy petition filled by tax authority are highlighted in order to indicate that these arguments no longer prevail according to Brazilian Superior Court of Justice new precedents.","PeriodicalId":346094,"journal":{"name":"Revista da Procuradoria Geral do Município de Niterói","volume":"43 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"A legitimidade da fazenda pública para requerer a falência do devedor empresário\",\"authors\":\"Eduardo Tavares\",\"doi\":\"10.52028/rpgmnit.v1i1.13\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this paper is to review tax authority standing to file a bankruptcy petition against the debtor according to Brazilian bankruptcy act and Brazilian Superior Court of Justice precedents. In this regard, the main reasons to deny the bankruptcy petition filled by tax authority are highlighted in order to indicate that these arguments no longer prevail according to Brazilian Superior Court of Justice new precedents.\",\"PeriodicalId\":346094,\"journal\":{\"name\":\"Revista da Procuradoria Geral do Município de Niterói\",\"volume\":\"43 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-06-25\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Revista da Procuradoria Geral do Município de Niterói\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.52028/rpgmnit.v1i1.13\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Revista da Procuradoria Geral do Município de Niterói","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.52028/rpgmnit.v1i1.13","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
A legitimidade da fazenda pública para requerer a falência do devedor empresário
The purpose of this paper is to review tax authority standing to file a bankruptcy petition against the debtor according to Brazilian bankruptcy act and Brazilian Superior Court of Justice precedents. In this regard, the main reasons to deny the bankruptcy petition filled by tax authority are highlighted in order to indicate that these arguments no longer prevail according to Brazilian Superior Court of Justice new precedents.
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