Tributário
Páginas | 49-50 |
Page 49
Tributário. Mandado de Segurança. Contribuição previdenciária sobre verbas pagas a título de material escolar. Não incidência. I. A Constituição só autoriza a instituição de contribuição sobre o que constitua “ganho habitual”, o que não ocorre com as verbas pagas a título de “material escolar”, que nada mais são do que ajuda de custo aos empregados que comprovem a existência de dependentes em idade escolar. Precedente desta Corte. II. Apelação do INSS e remessa oficial improvidas. (TRF/1a. Reg. - Ap. Cível n. 1998.39.01.000412-2/PA - 8a. T. - Ac. unânime - Rel.: Juiz Federal Cleberson José Rocha - conv. - Fonte: e-DJF, 21.12.2009).
Direito tributário. Execução fiscal. Constituição definitiva do crédito. Lançamento. Prescrição. Ocorrência. Somente o lançamento tributário definitivoPage 50 tem a eficácia jurídica de constituir o crédito tributário. A inscrição do crédito na dívida ativa não tem qualquer efeito constitutivo, servindo basicamente para controle administrativo dos créditos exigíveis pelo Fisco, além de ser pressuposto da lavratura da Certidão de Dívida Ativa. Conforme o Código Tributário Nacional o prescrição ocorre constatado a fruição do qüinqüídio legal, sem que, neste prazo, exista qualquer fato suspensivo ou interruptivo da mesma (art. 151 c/c 154 do CTN). (TJ/MG - Ap. Cível n. 1.0245.04.058766-0/001 - Santa Luzia - 5a. Câm. Cív. - Ac. unânime - Rel.: Desa. Maria Elza - Fonte: DJ, 12.01.2010).
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