Post by xyz3400 on Feb 20, 2024 8:02:44 GMT
The Private Law Section of the São Paulo Court of Justice published this Wednesday (15/1) two new statements on Business Law. The texts were approved in December last year by the Reserved Business Law Group. The first statement establishes that “the option of the Public Treasury to enable the tax credit in bankruptcy does not require termination of the tax enforcement process, as long as the suspension in the face of the bankrupt is proven”. The topic was discussed to pacify jurisprudence due to the existence of two antagonistic currents in the Court's Business Law Chambers. The first current argued that, if the Public Treasury chose to enable tax credit in a competition between creditors, within the scope of bankruptcy, it should withdraw from the tax enforcement process. For the second stream, the suspension and archiving of the tax enforcement records would be sufficient.
Thus, the issue was debated in the Group, which unanimously approved the statement. The second statement has the following wording: “The thesis established by the C. STJ regarding the mitigated taxation of the list of article , of the CPC, applies to the interlocutory appeals filed against a decision that results in an increase in the value of the case”. This is another issue that was still pending Honduras Mobile Number List pacification in the Business Chambers. In justifying the statement, the judges say that, “although the topic does not specifically concern the matter within the competence of the Business Law Chambers, the issue here gains greater impact, as, not infrequently, changes in the value of the case can mean its fixation in a significant amount, impacting the party that will be responsible for collecting it.
The monocratic and collegial deliberations on the topic had been showing divergences, which led the Group to decide to standardize the understanding, in favor of "legal certainty". The statement follows the thesis established in 2018 by the Superior Court of Justice in the sense that “the list of article 1,015, of the CPC, is of mitigated taxation, which is why it allows the filing of an appeal when the urgency arising from the futility of the judgment of the issue in the appeal.” Previous statements Another ten statements on Business Law were published by the TJ-SP throughout . They deal, for example, with the possibility of expert examination to grant the request for judicial recovery, compensation for material damages in counterfeiting actions, flexibility of the deadline of the 'stay period', and beginning of the one-year period for payment of labor and work accident creditors.
Thus, the issue was debated in the Group, which unanimously approved the statement. The second statement has the following wording: “The thesis established by the C. STJ regarding the mitigated taxation of the list of article , of the CPC, applies to the interlocutory appeals filed against a decision that results in an increase in the value of the case”. This is another issue that was still pending Honduras Mobile Number List pacification in the Business Chambers. In justifying the statement, the judges say that, “although the topic does not specifically concern the matter within the competence of the Business Law Chambers, the issue here gains greater impact, as, not infrequently, changes in the value of the case can mean its fixation in a significant amount, impacting the party that will be responsible for collecting it.
The monocratic and collegial deliberations on the topic had been showing divergences, which led the Group to decide to standardize the understanding, in favor of "legal certainty". The statement follows the thesis established in 2018 by the Superior Court of Justice in the sense that “the list of article 1,015, of the CPC, is of mitigated taxation, which is why it allows the filing of an appeal when the urgency arising from the futility of the judgment of the issue in the appeal.” Previous statements Another ten statements on Business Law were published by the TJ-SP throughout . They deal, for example, with the possibility of expert examination to grant the request for judicial recovery, compensation for material damages in counterfeiting actions, flexibility of the deadline of the 'stay period', and beginning of the one-year period for payment of labor and work accident creditors.