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Los efectos tributarios en los acuerdos preventivos extrajudiciales

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  • Bignami, Alberto Rafael

Abstract

Las modificaciones introducidas en la ley de concursos y quiebras por la ley 25.589 han cambiado sustancialmente el régimen del acuerdo preventivo extrajudicial, convirtiendo al mismo en una variante más del concurso preventivo, En el presente trabajo se analizará la influencia que estos cambios han provocado en el régimen tributario; considerando especialmente los créditos del fisco en este proceso, así como el tratamiento a dispensar a las quitas otorgadas en el marco de dicho acuerdo, tanto en el caso que los referidos convenios resulten homologados, como ante la eventualidad de su no homologación judicial.

Suggested Citation

  • Bignami, Alberto Rafael, 2003. "Los efectos tributarios en los acuerdos preventivos extrajudiciales," Nülan. Deposited Documents 1155, Universidad Nacional de Mar del Plata, Facultad de Ciencias Económicas y Sociales, Centro de Documentación.
    • Handle: RePEc:nmp:nuland:1155
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