Da suspensão da obrigação tributária e da suspensão da exigibilidade do crédito tributário

Abstract

This paper aims at analizing the phenomenology of suspension in the tributary legal obligation and of discontinuance in the tributary credit obligation. In arder to accomplish this task having scientific procedures as our parameters, we have started trem the analysis of the general categories of Law, which support the established premisses. The logical structure of legal rules, the constituition of the tributary legal fact, the constituition of the tributary credit and the moment when it becomes executable have, for this reason, been highlighted. To prepare this work, we have concentrated our investigacion on the" valid legal rules that compose Brazilian Positive Law. Based on the "theory of standard rule of tax incidence", we have established the "theory of standard rule of tax suspension", and have made use of it in the analysis of the phenomenology of suspension in 'the tributary credit obligation. It has algo been object of our study, the facts that suspend the obligation, which correspond to the hypotheses listed in article 151 of the National Tributary Cede (CTN), located according to the reference system adopted in the "theory of standard rule of tax suspension", as stated above herein. In the end, we have come to the conclusion that the incidence of the "theory of standard rule of tax suspension" interferes in the ambit of law efficacy of individual and concrete rule that documents