O lançamento por homologação como ato imprescindível ao processo de positivação do direito

Abstract

The objective of this work is to develop the theme the homologation assessment as essential to the process of recognition of the law. For this purpose, sought to demonstrate the importance of the assessment (individual and concrete standard) as bond between the hypothesis and the consequence, it´s function of incidence between these two elements in the process of building the rule of law is essential for the establishment of tax credit that only the administrative authority has the competence to carry it out, the modalities of release, as the taxation pending official recognition by the tax authorities in deontic operation and in case of its failure the need of the official assessment and the establishment of the administrative process to be possible payment or difference or to remedy any irregularity on the part of the taxpayer in his "statement", as well as the violation of constitutional and legal principles, if the tax authorities directly tax enforcement further without the launch by the administrative authority