CAROS AMIGOS. SALVE 2015!!!
Autor: Rachel Brambilla | Publicado: 2014-12-29T12:09:00-08:00



&nbsp;


INSISTAM NÃO DESISTAM!






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FELIZ 2015!!!








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LE1 13.043/2014 - NOVIDADE SOBRE RECUPERAÇÃO JUDICIAL



PARCELAMENTO DE DÍVIDA COM A UNIÃO DE DEVEDOR EM RECUPERAÇÃO
JUDICIAL





Em 13 de novembro de 2014, a L. nº 13.043 incluiu o art. 10-A na L. nº
10.522, de 19 de julho de 2002, criando PARCELAMENTO para as empresas que
obtiverem o deferimento da RECUPERAÇÃO JUDICIAL. Vejamos:




“Art. 10-A. O empresário ou a sociedade empresária que pleitear ou tiver
deferido o processamento da recuperação judicial, nos termos dos arts. 51, 52 e
70 da Lei nº 11.101, de 9 de fevereiro de 2005, poderão parcelar seus débitos
com a Fazenda Nacional, em 84 (oitenta e quatro) parcelas mensais e
consecutivas, calculadas observando-se os seguintes percentuais mínimos,
aplicados sobre o valor da dívida consolidada:




I - da 1ª à 12ª prestação: 0,666% (seiscentos e sessenta e seis milésimos por
cento);


II - da 13ª à 24ª prestação: 1% (um por cento);


III - da 25ª à 83ª prestação: 1,333% (um inteiro e trezentos e trinta e três
milésimos por cento); e


IV - 84ª prestação: saldo devedor remanescente.




§ 1º O disposto neste artigo aplica-se à totalidade dos débitos do empresário
ou da sociedade empresária constituídos ou não, inscritos ou não em Dívida
Ativa da União, mesmo que discutidos judicialmente em ação proposta pelo
sujeito passivo ou em fase de execução fiscal já ajuizada, ressalvados
exclusivamente os débitos incluídos em parcelamentos regidos por outras leis.




§ 2º No caso dos débitos que se encontrarem sob discussão administrativa ou
judicial, submetidos ou não à causa legal de suspensão de exigibilidade, o
sujeito passivo deverá comprovar que desistiu expressamente e de forma
irrevogável da impugnação ou do recurso interposto, ou da ação judicial, e,
cumulativamente, renunciou a quaisquer alegações de direito sobre as quais se
fundem a ação judicial e o recurso administrativo.




§ 3º O empresário ou a sociedade empresária poderá, a seu critério, desistir
dos parcelamentos em curso, independentemente da modalidade, e solicitar que
eles sejam parcelados nos termos deste artigo.




§ 4º Além das hipóteses previstas no art. 14-B, é causa de rescisão do
parcelamento a não concessão da recuperação judicial de que trata o art. 58 da
Lei nº 11.101, de 9 de fevereiro de 2005, bem como a decretação da falência da
pessoa jurídica.


§ 5º O empresário ou a sociedade empresária poderá ter apenas um parcelamento
de que trata o caput, cujos débitos constituídos, inscritos ou não em Dívida
Ativa da União, poderão ser incluídos até a data do pedido de parcelamento.


§ 6º A concessão do parcelamento não implica a liberação dos bens e direitos do
devedor ou de seus responsáveis que tenham sido constituídos em garantia dos
respectivos créditos.


§ 7º O parcelamento referido no caput observará as demais condições previstas
nesta Lei, ressalvado o disposto no § 1º do art. 11, no inciso II do § 1º do
art. 12, nos incisos I, II e VIII do art. 14 e no § 2º do art. 14-A.”



&nbsp;&nbsp;






SEJAM BEM-VINDOS!