The tax credit in bankruptcy proceedings. Special mention to the real estate tax

  • Virginia S. Bado Cardozo Profesor agregado de Derecho Comercial de la Universidad de la República (UDELAR). Doctor (Universidad de Valencia­España).
DOI: https://doi.org/10.22187/10.22187/rfd2023n56a2
Keywords: Credits of the State and of public entities, acquisition in bankruptcy liquidation, tax provisions in bankruptcy matters, real estate tax

Abstract

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.

Downloads

Download data is not yet available.
Published
2023-12-04
How to Cite
Bado Cardozo, V. S. (2023). The tax credit in bankruptcy proceedings. Special mention to the real estate tax. Revista De La Facultad De Derecho, (56), e20235602. https://doi.org/10.22187/10.22187/rfd2023n56a2
Issue
No 56 (2023): Responsibility
Section
Doctrine

Copyright (c) 2023 Virginia S. Bado Cardozo

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

This journal provides open access to its content, based on the principle that providing the public with free access to research helps a greater global exchange of knowledge

Revista de la Facultad de Derecho. Creative Commons Reconocimiento 4.0 Internacional License.