Abstract

BADO CARDOZO, Virginia S.. The tax credit in bankruptcy proceedings. Special mention to the real estate tax. Rev. Fac. Der. [online]. 2023, n.56, e201.  Epub Dec 01, 2023. ISSN 0797-8316.  https://doi.org/10.22187/rfd2023n56a2.

In this paper we carry out a coordinated reading of articles 114, 177 and 254 of Law 18,387, of October 23, on Declaration of Bankruptcy and Business Reorganization with two objectives: on the one hand, understand the position of the State and the Departmental Governments regarding the collection of tax obligations in bankruptcy; on the other hand, explain the regime applicable to the buyer of goods tending to exempt him from taxes in order to facilitate the acquisition in the bankruptcy liquidation.

Finally, given that some Departmental Governments seek to collect the unsatisfied real estate tax from the buyer of the property, it is necessary to focus on this particular tax to make clear the scope of the State's right in bankruptcy.

Keywords : Credits of the State and of public entities; acquisition in bankruptcy liquidation; tax provisions in bankruptcy matters; real estate tax.

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