Compensação tributária

Abstract

In the present work it will be verified that the compensation tax is one of the forms of extinguishing of reciprocal obligation equivalent of debits between the contractors (arts. 369 and segs. of the CC). The Internal revenue code foresees that the law can authorize the compensation of credits tributaries with liquid and certain credits (art. 170). Already the Civil Code only authorizes the compensation of credits loosers, but the Internal revenue code the same makes possible benefit in relation to the falling due credits. This can be said then that the compensation invests dos attributes of an indirect payment (payment variation), is, of an alternative way and special of extinguishing, partial total or, of an obligation, succedaneum do payment direct, capable to produce the same effect you gave. With relation to the advantages of the compensation, it can be affirmed that, through it deriving risk of eventual insolvency of the deserving pay is prevented. Moreover, for the compensation, one gets sensible economy of time and money, with the necessary expenditures to the payment of the antagonistic debts. The compensation, while indirect mode of payment capable to extinguish, saw oblique line, two obligations reciprocament considered, presents innumerable advantages