Título:
El crédito tributario en el concurso de acreedores. Especial mención a la contribución inmobiliaria
Otros títulos:
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Director:
Compilador:
Autor:
Bado Cardozo, Virginia
Tutor:
Tipo de documento:
Artículo
Editor:
Palabras clave:
Crédito del Estado y de los entes públicos
Adquisición en la liquidación concursal
Disposiciones tributarias en materia concursal
Contribución inmobiliaria
Credits of the State and of public entities
Acquisition in bankruptcy liquidation
Tax provisions in bankruptcy matters
Real estate tax
Créditos do Estado e de entidades públicas
Aquisição em liquidação de falência
Provisões fiscais em matéria de falência
Contribuição imobiliária
Adquisición en la liquidación concursal
Disposiciones tributarias en materia concursal
Contribución inmobiliaria
Credits of the State and of public entities
Acquisition in bankruptcy liquidation
Tax provisions in bankruptcy matters
Real estate tax
Créditos do Estado e de entidades públicas
Aquisição em liquidação de falência
Provisões fiscais em matéria de falência
Contribuição imobiliária
Descriptores:
CONCURSO DE ACREEDORES
CONTRIBUCIONES INMOBILIARIAS
PERSONA JURÍDICA PÚBLICA ESTATAL
LEY 18.387 (2008)
CRÉDITOS TRIBUTARIOS
CONTRIBUCIONES INMOBILIARIAS
PERSONA JURÍDICA PÚBLICA ESTATAL
LEY 18.387 (2008)
CRÉDITOS TRIBUTARIOS
Año de publicación:
2023
Contenido:
Resumen:
En este escrito realizamos una lectura coordinada de los artículos 114, 177 y 254 de la Ley 18.387, de 23 de octubre, de Declaración del Concurso y Reorganización Empresarial con dos objetivos: de un lado, entender la posición del Estado y de los Gobiernos Departamentales respecto al cobro de las obligaciones tributarias en el concurso de acreedores; de otro lado, explicar el régimen aplicable al comprador de bienes tendente a exone‐
rarlo de tributos de modo de facilitar la adquisición en la liquidación concursal. Finalmente, dado que algunos Gobiernos Departamentales pretenden el cobro de la contribución inmobiliaria no satisfecha al comprador del bien, se hace necesario detenerse en este tributo en particular para dejar en claro el alcance del derecho del Estado en el concurso de acreedores.
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.
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.
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.
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.
Descripción:
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Editorial:
Udelar. FD
EN:
Revista de la Facultad de Derecho (56) (2023, jul. - dic.)
Financiadores:
Citación:
Bado Cardozo, V. "El crédito tributario en el concurso de acreedores. Especial mención a la contribución inmobiliaria". Revista de la Facultad de Derecho [en línea] (56) (2023 jul. - dic.) 13 p.
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Otros identificadores:
Cobertura geográfica:
Uruguay
Cobertura temporal:
Siglo XXI
Departamento académico:
Grupo de investigación:
Licencia:
Licencia Creative Commons Atribución (CC - By 4.0)
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| Ficheros | Descripción | Tamaño | Formato | ||
|---|---|---|---|---|---|
| AR. Bado Cardozo, Virginia.pdf | Artículo | 308.81 KB | Adobe PDF |