Sujeitos Ativo e Passivo
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 | 85-88 |
Page 85
Tendo em vista que a relação tributária é de cunho obrigacional, esta apresenta, de um lado, o credor (sujeito ativo), e de outro lado, o devedor (sujeito passivo).
O credor na relação tributária, chamado de sujeito ativo, é a pessoa política titular da competência para exigir o cumprimento da obrigação tributária (CTN, art. 119), capaz, portanto, de constituir o crédito tributário, inscrevê-lo em dívida ativa e promover a execução fiscal em seu nome.
Cabe aqui a diferenciação entre competência tributária e capacidade tributária ativa. A primeira foi atribuída aos entes tributantes (União, Estados, Distrito Federal e Municípios) pela CF e é indelegável. Já a segunda se refere às funções de arrecadar e fiscalizar tributos, ou de executar leis, serviços, atos ou decisões administrativas em matéria tributária, e pode ser conferida pelos entes tributantes a outras pessoas jurídicas de Direito Público.
O devedor na relação tributária é chamado de sujeito passivo.
No tocante à obrigação tributária principal, o sujeito passivo é aquele obrigado ao pagamento do tributo ou da penalidade pecuniária, classificado como contribuinte ou responsável.
O contribuinte tem relação pessoal e direta com a situação que constitua o respectivo fato gerador (CTN, art. 121, parágrafo único, I).
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Por exemplo: o fato gerador do ITR é a propriedade, o domínio útil ou a posse de imóvel localizado fora da zona urbana do município, e o contribuinte é o proprietário do imóvel, o titular de seu domínio útil ou o possuidor a qualquer título.
O responsável é aquele que, não se revestindo da condição de contribuinte, tem sua obrigação decorrente de disposição expressa na lei. Ainda no exemplo do ITR, é responsável o sucessor do imóvel rural, a qualquer título (art. 5º da Lei nº 9.393/96).
Quanto à obrigação tributária acessória, o sujeito passivo é a pessoa obrigada às prestações que constituam o seu objeto (fazer ou não fazer).
O acordo entre particulares concernente à responsabilidade para pagamento de tributos não pode ser oposto à Fazenda Pública, no intuito de modificar a definição legal...
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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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