Constituição definitiva do crédito tributário

Abstract

This current paper addresses the definitive constitution of the tax credit through the launching modalities provided by the National Tax Code.Although the prescriptive statement predicts the tax launching as some kind of administrative procedure this definition is not unique at the doctrine, receiving the tax launching from countless doctrinators as the legal nature of the administrative act.The launching modalities find themselves described at the National Tax Code. The NTC legislator qualified, according to the citizen participation level at the launching administrativeact, three modalities: (i) Direct launching; (ii) Declaration Launching; (iii) Homologation Launching.In all the launching modalities the definiteness of the tax credit begins after a valid notification, because it’s in this moment that it’s given publicity to the administrative act.However on the launching by homologation where the constitution of the tax credit can occurs by means of an act of a administrative authority or by means of a taxpayer private act, the definitive constitution will also occurswith the introduction of the private and concrete rule, once that the credit is constituted and the respective relational bond between the active person and passive person is instituted