Tax offsetting: critical analyze to the restrictions imposed by the 3, of art. 74 of Federal Law n 9.430/1996 / Compensação tributária: análise crítica às limitações previstas no 3 do art. 74 da Lei Federal n 9.430/1996
AUTOR(ES)
Taciana Stanislau Afonso Bradley Alves
DATA DE PUBLICAÇÃO
2010
RESUMO
The purpose of this work is to analyze the tax offsetting institute as a mechanism of extinguishment of the tax obligation of the taxpayer and his debit before the tax authorities. The offsetting rule prescribes the calculation relationship, extinguishing the tax obligation of the taxpayer and his debit relation with the tax authorities. In the end, the purpose is to demonstrate in the Federal tax legislation that regulates the offsetting institute, the restrictions imposed by the ordinary law maker to the administrative proceeding of offsetting in the hypothesis of no-declared offsetting. Those restrictions should not prevail because they are against the due process of law, guaranteed by the Federal Constitution. The method adopted is the constructivism logic-semantic, approaching the law as a communicational process that constitutes, modifies and extinguishes itself through a unique legal language which is the language of the proofs admitted in law
ASSUNTO(S)
credito tributario -- brasil direito tributario brasil -- [lei n. 9.430, de 27 de dezembro de 1996] compensação não-declarada tax credits extinction extinção do crédito tributário no-declared offsetting tax offsetting compensação tributária
Documentos Relacionados
- Tax compensation: analysis of the judicial causality for the tax judicial obligations extinction
- Notices of infraction in tax law: presuppositions and presumptions
- Compensação tributária: ilegalidade da imposição de restrições ao aproveitamento do crédito tributário e sua transferência a terceiros
- Tributary indebt repetition and active legitimacy in the Telecommunications General Law article 108, 3rd paragraph of Federal Law n 9.472, of July 16, 1997
- Improbidade por violação dos princípios da administração : uma abordagem sistemática do art. 11 da Lei n. 8.429/92