A eficácia do lançamento e sua relação com a obrigação tributária

Abstract

This Monograph has as its object of study the tax assessment, specifically with regard to its effectiveness and the way in which it interrelates with the tax obligation. Its overall objective is to determine the nature of the effects produced by the tax assessment, identifying its effectiveness as constitutive, declaratory, or otherwise. The legal research carried out is of a dogmatic nature, serving as the main primary source the National Tax Code, and as secondary sources doctrinal works, by national and foreign authors, of a general nature on financial and tax law, in addition to works of a specific nature about the tax assessment. The conclusions reached point in the sense that the assessment, as an administrative act by which the individual and concrete legal rule that documents the tax incidence is issued, has constitutive effectiveness, since it gives rise to the concrete tax obligation