Author(s) Sara Luís da Silva Veiga Dias
Advisor(s) João Sérgio Ribeiro and Rui Duarte Morais
Year 2012

Synopsis This dissertation, «Tax credit and tax obligations in insolvency proceedings», aims to resolve some of the problems derived from the articulation of two distinct areas of Law: Insolvency and Tax. The relations between these two types of law merit reflection and a search for solutions in order to clarify some issues that appear in daily practice. The problems relating to the processing of tax credit; the position of the Tax Administration, as a creditor in insolvency proceedings; the main consequences of a declaration of insolvency for tax acts and pending tax proceedings and the question of liability for tax debts are, among others, some issues that need to be addressed. The problem assumes a new dimension since current insolvency legislation will soon be modified (the text of the Law has already been approved and published, and will soon be implemented) and there is almost permanent legislative revision to the said Tax Law. Hence, we researched documentation, such as: legal texts, legal doctrine and judicial decisions from both Law branches, in order to establish connections between them and, thereby, attain some answers. As a result of our study, we managed to provide a framework for the problems we had previously described, both in Portuguese and other systems of Law from abroad, particularly Spanish. From there, we were able to ascertain realized what measures should be taken in order to make the system evolve from the existing «as is» to the desired «should be». Even though there has been positive development in these subjects – reinforced by the recent law modifications that will soon be implemented – there are, and will persist, many cloudy questions requiring clarification, not only because of the need for Legal certainty but, also, in order to attain full transparency in insolvency processes and in the tax processes and proceedings. This work contributes to answer those remaining questions.

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