Obrigação Tributária
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 | 81-84 |
Page 81
A relação tributária é de natureza obrigacional, uma vez que concatena credor (sujeito ativo - ente tributante) e devedor (sujeito passivo - contribuinte ou responsável).
Nas obrigações de natureza privada a vinculação entre devedor e credor se dá, entre outros requisitos, com o acordo de vontades das partes. Como exemplo, tem-se um contrato de locação de bem imóvel, em que é preciso que as partes capazes (locador e locatário) cheguem a um consenso (acordo de vontades) sobre o objeto do contrato e demais detalhes para que haja a vinculação entre ambos.
Já a obrigação tributária não demanda acordo de vontades entre as partes. Seu surgimento advém da incidência, ou seja, dá-se com a subsunção do fato à norma, ou, ainda, com a ocorrência, nos fatos cotidianos (fato jurídico-tributário), da hipótese de incidência prevista em lei que institui determinado tributo. A título de exemplo tem-se que a hipótese de incidência do IPVA prevista em lei é "a propriedade de veículo automotor de qualquer espécie". Ora, se Fulano adquire a propriedade de um veículo, perceba-se que esse fato do cotidiano (concreto - fato jurídico-tributário) encaixa-se perfeitamente na hipótese normativa (hipótese de incidência), e, portanto, faz nascer a obrigação tributária.
A obrigação tributária pode ser classificada em obrigação tributária principal e obrigação tributária acessória.
Page 82
O art. 113, § 1º, do CTN dispõe que "a obrigação principal surge com a ocorrência do fato gerador, tem por objeto o pagamento de tributo ou penalidade pecuniária e extingue-se juntamente com o crédito dela decorrente".
O surgimento da obrigação tributária ("ocorrência do fato gerador") já foi objeto de comentário retro.
Com relação ao objeto da obrigação tributária principal, observe-se que se trata de uma obrigação de dar (na classificação das obrigações em dar, fazer ou não fazer), pois se materializa no pagamento de tributo ou penalidade pecuniária (multas), que nada mais são do que "dar dinheiro", ou seja, de cunho patrimonial.
Por fim, a obrigação tributária principal extingue-se com o crédito tributário dela decorrente. A partir da obrigação tributária, cabe ao Fisco constituir o crédito tributário pelo lançamento. O crédito tributário constituído pode ser extinto por uma série de hipóteses que serão estudadas oportunamente.
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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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