Therefore, the judge understood that it was reasonable to set the beginning of

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The administrator's rehabilitation period on the date of the decision that determined the closing of the investigation for bankruptcy crime.

As the order was issued on June 5, 2008, the five-year period required by the Bankruptcy Law ended on June 4, 2013. Even the maximum statute of limitations for bankruptcy crimes, of 10 years, would already be prescribed on April 16 2018, if this were considered.

“It is not reasonable to admit that the B2B Lead prosecution for committing bankruptcy crimes has already been prescribed, but the deadline for rehabilitation of the bankrupt has not even started yet,” said the judge. In his view, a civil punishment that lasts longer than a criminal prescription goes against fundamental rights, such as freedom of work.

Interpretation of the CTN
Article 191 of the CTN establishes that “the termination of the bankrupt's obligations requires proof of payment of all taxes”. In light of the Constitution, the term “bankrupt” must be understood restrictively and referring only to the bankrupt company in question, according to the judge.

“It is not intended, through the applicant's request, in this case, the reactivation of the bankrupt company's activity, but only the reinsertion of the bankrupt, as an individual and independent of his fruitless business, into the job market. Clearly, for the company to return to business, it would be imperative to pay all taxes. However, as an individual, it is notoriously impossible for the applicant to raise the monetary amount in question, even more so, he is prevented from carrying out business activity.”



The judge cited that bankruptcy laws in the USA, France and Germany seek to allow administrators of bankrupt companies to rehabilitate themselves, in order to guarantee the preservation of the economic and social benefits arising from business activity.

Thus, the judge concluded that “the proper interpretation of article 191 of the CTN demonstrates that the non-payment of taxes by the legal entity/bankrupt estate cannot constitute an obstacle to the rehabilitation of the individual administrator of the bankrupt company”.