DECRETO LEI Nº 1184, DE 12 DE AGOSTO DE 1971. Dispõe Sobre a Liquidação Dos Debitos Fiscais de Empresas em Dificil Situação Financeira, Estabelece Normas Sobre Parcelamento, e da Outras Providencias.
Dispõe sôbre a liquidação dos débitos fiscais de emprêsas em difícil situação financeira, estabelece normas sôbre parcelamento, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
Os créditos tributários da União, constituídos até 31 de dezembro de 1970, poderão ser pagos mediante entrega de bens imóveis ao Tesouro Nacional, observado o que estabelece êste Decreto-lei.
§ 1º Compete ao Ministro da Fazenda autorizar a dação em pagamento prevista neste artigo.
§ 2º Os requerimentos para os fins dêste artigo, abrangendo os créditos reclamados em qualquer fase de tramitação administrativa ou judicial, deverão dar entrada na repartição fiscal do domicílio do interessado até 180 (cento e oitenta) dias da publicação deste Decreto-lei.
§ 3º O requerimento em que se solicite a dação em pagamento importa, na órbita judicial ou administrativa, confissão irretratável da dívida.
A avaliação dos imóveis oferecidos em pagamento dos créditos fiscais será realizada, isolada ou conjuntamente, pelo Serviço do Patrimônio da União, Caixa Econômica Federal e Banco Nacional de Habitação.
§ 1º Os bens imóveis oferecidos em pagamento do crédito fiscal deverão estar livres de quaisquer ônus.
§ 2º Correrão por conta do devedor as despesas relativas à dação em pagamento.
O requerimento a que se refere o § 2º do artigo 1º sòmente será deferido quando ficar demonstrado, cumulativamente, em relação ao sujeito passivo:
I - Que a cobrança do débito fiscal, em decorrência da situação excepcional do devedor, não pode ser efetuada sem prejuízos para a manutenção ou...
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