Garantias e Privilégios do Crédito Tributário
Autor | Vander Brusso da Silva |
Páginas | 287-293 |
Page 287
O Código Tributário Nacional prevê uma série de garantias e privilégios do crédito tributário. Tais garantias são utilizadas pelo Fisco ao propor a sua Execução Fiscal.
Segundo Luciano Amaro, o CTN "afasta, para fins fiscais", certos institutos do direito privado, como, por exemplo, a impenhorabili-dade. Ademais, o CTN, em alguns casos, presume a fraude de certos atos praticados pelo contribuinte ou responsável tributário. O CTN atribuiu, ainda, uma série de vantagens ao crédito tributário. Tais vantagens são sempre decorrentes de lei.
Neste sentido, é a disposição contida no art. 183, do CTN: "A enumeração das garantias atribuídas neste Capítulo ao crédito tributário não exclui outras que sejam expressamente previstas em lei, em função da natureza ou das características do tributo a que se refiram".
A natureza das garantias atribuídas ao crédito tributário não altera a sua natureza nem a obrigação tributária que corresponda. O crédito tributário é um direito de refiexo da obrigação tributária e sua garantia não afeta a referida obrigação.
O patrimônio do devedor será utilizado para a satisfação do crédito tributário, conforme art. 184, do CTN: "Sem prejuízo dos privilégios especiais sobre determinados bens, que sejam previstos em
Garantias e Privilégios do Crédito Tributário
Page 288
lei, responde pelo pagamento do crédito tributário a totalidade dos bens e das rendas, de qualquer origem ou natureza, do sujeito passivo, seu espólio ou sua massa falida, inclusive os gravados por ônus real ou cláusula de inalienabilidade ou impenhorabilidade, seja qual for a data da constituição do ônus ou da cláusula, excetuados unicamente os bens e rendas que a lei declare absolutamente impenhoráveis".
Conforme a disposição contida no referido artigo, o patrimônio do contribuinte ou responsável devedor deve responder por suas dívidas; até mesmo os bens gravados com ônus real ou com cláusulas de inalienabilidade ou impenhorabilidade, respondem pela dívida tributária, pouco importando a data da constituição do ônus ou das referidas cláusulas.
Segundo Luciano Amaro, pelo dispositivo acima, o crédito tributário tem total preferência ao crédito civil, por exemplo, mesmo que o referido crédito seja anterior ao civil.
Por outro lado, são excepcionados os bens ou rendas que a lei declare absolutamente impenhoráveis, conforme art. 649, do Código de Processo Civil. Lembre-se, somente os bens ou rendas declarados impenhoráveis por lei estão excepcionados pelo CTN. Os bens declarados impenhoráveis por ato de vontade respondem pelo crédito tributário.
De acordo com o art. 185, ocorrerá à presunção de fraude a alienação ou oneração de bens ou rendas ou o seu começo, pelo sujeito passivo em débito com a Fazenda Pública, por crédito...
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PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Direito Tributário. Provas & Concursos
- Direito Tributário
- Sistema Tributário Nacional
- Limitações ao Poder de Tributar
- Tributos
- Legislação Tributária
- Interpretação e Integração da Legislação Tributária
- Obrigação Tributária
- Fato Gerador
- Sujeito Ativo e Passivo da Obrigação Tributária
- Responsabilidade Tributária
- Crédito Tributário
- Suspensão do Crédito Tributário
- Extinção do Crédito Tributário
- Pagamento Indevido
- Exclusão do Crédito Tributário
- Garantias e Privilégios do Crédito Tributário
- Administração Tributária
- Disposições Finais e Transitórias
- Bibliografia
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