A alterabilidade do lançamento tributário

• Ano de defesa: 2009
• Autor(a) principal: Chiarelli, Silvia Roberta
• Orientador(a): Costa, Regina Helena
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Direito
• Departamento: Faculdade de Direito
• País: BR
• Palavras-chave em Português: Lançamento tributário; Alterabilidade do lançamento tributário; Erro de fato; Erro de direito; Mudança de critérios jurídicos; Brasil [Codigo tributario (1966)]; Erro (Direito); Lancamento juridico
• Palavras-chave em Inglês: Tax assessment; Tax assessment changeability; Error in fact; Error of law; Change of legal criteria
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO
• Link de acesso: https://tede2.pucsp.br/handle/handle/8564

The aim of the present academic work is to present the procedures of the tax assessment changeability, foreseen in the interpolated propositions of article 145 of the Internal revenue code, also, it covers the ability on performing such activity and the substantial causes for the changeability, as foreseen in the interpolated propositions of article 149 of the same statute, covering the pictures of the vices of the legal fact tributary occurred by the insertion of deficient individual and concrete rules of law, contaminated of errors in fact and right. Leading in consideration that the tax assessment - conceived as the administrative activity of which the Treasury department constitutes the tributary liability and consequentely, the tributary credit, and notifies the passive citizen to pay it it can eventually contain irregularities (vices) and that the Public Administration can and must review its own acts when contaminated of nullities. Our Internal Tax Code, in observance to the Federal Constitution that imposes limits or restrictions to legal disciplines of revision of the tax assessment, preventing itself the confront of the basic rights of the contributor, establishes two limits criteria for its revision, which are the temporal limits and the objective limits. The temporal limits rely on to the legal stated period of which the revision could be initiated; therefore, it is associated to the decay of the right to review the tax assessment. And the objective limits are related to the justifying fundamentals of the revision, which are the error in fact, the error of law and the change of legal criteria