Exigência de certidões negativas de débitos fiscais para o processamento da recuperação judicial

This paper was focused on historical changes faced by the world regarding the bankruptcy institute and receivership, being mainly observed the Brazilian legal system, due to the creation of Law 11,101 / 2005, which has treated the bankruptcy and the requir ement presentation of Debt Clearance Certificate. The aim of this paper pervades over the barrier that exists between the presentations of the Clearance Certificate of Tax Debts (CCD) as a condition sine qua non for the grant of bankruptcy. Being sure that your requirement undermines the principle of the company’s preservation which has as its primary purpose to avoid that business’s society suffers with bankruptcy. So, it can be demonstrated the need to give due importance to the based principles of the company, especially through the application by judges and courts, featuring the most beneficial interpretation due to the social function developed by all business activity.