Hipótese de Incidência e Fato Jurídico-Tributário
Autor | Alan Martins - Dimas Yamada Scardoelli |
Ocupação do Autor | Agente Fiscal de Rendas do Estado de São Paulo. Mestre em Direito Obrigacional Público e Privado pela Universidade Estadual Paulista - UNESP - Agente Fiscal de Rendas do Estado de São Paulo. Mestre em Direito Obrigacional Público e Privado pela Universidade Estadual Paulista - UNESP |
Páginas | 77-79 |
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Fato gerador da obrigação principal é a situação definida em lei como necessária e suficiente à sua ocorrência (CTN, art. 114).
Uma leitura mais atenta do dispositivo, e sua contextualização com as demais normas do CTN, revela que "fato gerador" é expressão ambígua, significando tanto a descrição legal como também o fato concreto que dá nascimento à obrigação tributária.
Dessa forma, noção importante é a que concebe o fato gerador em dois planos, quais sejam: i) no plano normativo, como descrição legal do fato que, uma vez ocorrido, dará nascimento à obrigação tributária, acepção em que a melhor Doutrina o designa por hipótese de incidência; ii) no plano fático, referindo-se à ocorrência efetiva do fato descrito na lei tributária, melhor designada por fato jurídico-tributário.
Fica fácil, assim, compreender que a ocorrência do fato gerador se dá com a subsunção de um fato concreto (fato jurídico-tributário) à norma legal que prevê a situação necessária e suficiente para a incidência de regra de tributação (hipótese de incidência).
Nos termos do artigo 116 do CTN, salvo disposição de lei em contrário, considera-se ocorrido o fato gerador e existentes os seus efeitos:
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I - tratando-se de situação de fato, desde o momento em que se verifiquem as circunstâncias materiais necessárias a que produza os efeitos que normalmente lhe são próprios. Exemplos: a saída da mercadoria no ICMS ou a disponibilização do serviço público na taxa;
II - tratando-se de situação jurídica, desde o momento em que esteja definitivamente constituída, nos termos do direito aplicável, como, por exemplo, a outorga da escritura de transmissão de bem imóvel no ITBI ou no ITCMD doação.
Na mesma linha, também dispondo sobre os efeitos do fato jurídico-tributário, o artigo 117 do CTN estabelece os momentos em que, cuidando-se de situação jurídica, consideram-se ocorridos os fatos geradores submetidos a condições suspensivas ou resolutórias. Estabelece o citado dispositivo que, salvo disposição de lei em contrário, os atos ou negócios jurídicos condicionais reputam-se perfeitos e acabados:
I - na...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Direito Tributário. Curso rápido e didático para estudos e revisões
- Prefácio
- Apresentação
- Introdução ao Direito Tributário
- Legislação Tributária
- Vigência, aplicação, interpretação e integração das normas tributárias
- Tributos e suas espécies
- Sistema Constitucional Tributário
- Impostos em Espécie
- Hipótese de Incidência e Fato Jurídico-Tributário
- Obrigação Tributária
- Sujeitos Ativo e Passivo
- Responsabilidade Tributária
- Crédito Tributário
- Administração Tributária
- Processo Administrativo Fiscal
- Processo Judicial Tributário
- Infrações e sanções no Direito Tributário
- Referências
- Índice alfabético remissivo
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