Decreto-lei nº 1.477, de 26 de agosto de 1976. Dispõe sobre correção monetária nos casos de liquidação extrajudicial ou falência das entidades que especifica, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso de suas atribuições e tendo em vista o disposto no artigo 55, item II, da Constituição,
DECRETA:
Incide correção monetária sobre a totalidade das obrigações de responsabilidade das entidades a que se aplica a Lei nº 6.024, de 13 de março de 1974, submetidas a regime de intervenção, liquidação extra-judicial ou falência.
Parágrafo único - O disposto neste artigo, abrange também as operações realizadas posteriormente à decretação da intervenção, liquidação extra-judicial ou falência, referentes a qualquer tipo de obrigação passivas, contratual ou não, inclusive as penas pecuniárias por infração a dispositivos legais.
Em relação às dívidas passivas de natureza fiscal, a correção Monetária incide até a data em que for decretada a liquidação extrajudicial, suspendendo-se pelo prazo de um ano a partir dessa data.
Parágrafo único. Se as dívidas não forem liquidadas até trinta dias após o término do prazo previsto neste artigo, a correção monetária será calculada até a data do pagamento, computado o período em que esteve suspensa.
Este Decreto-Lei entrará em vigor na data de sua publicação.
Brasília, 26 de agosto de 1976; 155º da Independência e 88º da República.
ERNESTO GEISEL
Mário Henrique Simonsen
Maurício Rangel Reis
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