Das hipóteses de suspensão da exigibilidade do crédito tributário

Abstract

The state needs to get resources to finance their activities and for this is used, various constitutional mechanisms established by the Magna Carta, as well as the National Tax Code. For this purpose, it is essential that the state effectively covers their tax credits, but not in an abusive or extortionate manner, and the legal process must be observed. The National Tax Code establishes the ways in which the “Fazenda Pública” cannot collect from the taxpayer the credits established through the scope of the hypotheses of the Incidence “Regra Matriz”, which are: exclusion, extinction and suspension of the demandability of the tax credit. The suspension of requirement that is object of explanation of this work, and it has legal provision in the National Tax Code, article 151, and complemented by Complementary Law 104/2001 that introduced items V and VI in the role of the hypotheses. The satisfaction of the tax credit which ensure that “Fazenda Pública” seek for intervention from third parties to break the resistance on the part of the taxpayers to settle debts between the parties. The Law on Tax Enforcement, drafted in 1980, aimed to regulate and cause the tax credit to be met by the Treasury. On the other hand, the taxpayer seeks through effective defenses provided for in article 151 of the CTN the suspension of the demandability of the debt. Moreover, with the edition of civil procedural code, there were amendments that affected of suspension credit forms, and warrants attention, being entitled "Precautionary Action Prior to Tax Enforcement" and an equalization of the bank guarantee with insurance. Therefore, the present study aims to analyzing in detail the possible defenses that the taxpayer can use in the moment prior to the filing of the Fiscal Execution, and later the Execution, both in the mold of art. 151 of the aforementioned CTN