A suspensão da exigibilidade do crédito tributário

Abstract

This dissertation aims to study the suspension of the tax credit demandability, according to Brazilian Law. Based in the theory of the standard rule of tax incidence, we will try to demonstrate the phenomenon of the suspension of the tax credit demandability, ruled by artic1e 151 of the National Tax Code. After that, we will penetrate each one of the suspensive facts ofthe tax credit demandability, inventoried in the above-mentioned legal device. Therefore, we will study the juridical regime of the moratorium, the competence and the requirements for its concession, extinction and effects. We will examine, aspects concerning the deposit of the total tax amount, lhe . - , forro, the moment and the procedure for its accomplishment, as well as the subjects related to the rising and the conversion in income so discussed in the doctrine and in the jurisprudence. We will analyze, algo, lhe nature of the administrative resources in the Brazilian tax system, the legal limitation to the right of appealing and the effects of its decision. Furthermore, we will study the preliminary in injunction, its concept, characteristics, requirements for I concession, and extinctive causes of its effectiveness. We will verify, still, the innovations brought by the Complementary Law # 104 regarding the matter, mainly in what it concerns to the concession of preliminary measure or of it tutors premature in other lawsuit species, as suspensive facts of the demandability of the tax credit. Finally, we will discuss the consequences of the theme in relation to the decadence and the prescription, causes that extinguishes the tax credit, according to the article 156, V, of the National Tax Code