Appropriacy of spontaneous accusation in the installment of tax debts

Detalhes bibliográficos
Autor(a) principal: Zanello, Cristina
Data de Publicação: 2009
Tipo de documento: Artigo
Idioma: por
Título da fonte: Scientia Iuris (Online)
Texto Completo: https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/4106
Resumo: Spontaneous accusation as well as installment of tax debts have a specific function in the legal order. The search for its concepts and foundations is necessary in order to solve controversies generated by the interpretation of the norms that rule such instances, which have not been taken into account by court decisions. Antinomies are created where there is none, preventing such instances from fulfilling the mission of accomplishing fundamental principles and rights. Once the paradigms that prevent the systematic interpretation of the rules that sustain such instances are overcome, it is concluded that the spontaneous accusation is the specific rule that does not collide with the rules of tax debt installment, which can be applied whenever the subject in tax debt has the initiative of paying the debts before any action by the tax authorities, even if the payment is in installments.
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spelling Appropriacy of spontaneous accusation in the installment of tax debtsCabimento da denúncia espontânea no parcelamento de débitos tributáriosInstallmentsspontaneous accusationsystematic interpretationprinciple of speciality.Parcelamentodenúncia espontâneainterpretação sistemáticaprincípio da especialidade.Spontaneous accusation as well as installment of tax debts have a specific function in the legal order. The search for its concepts and foundations is necessary in order to solve controversies generated by the interpretation of the norms that rule such instances, which have not been taken into account by court decisions. Antinomies are created where there is none, preventing such instances from fulfilling the mission of accomplishing fundamental principles and rights. Once the paradigms that prevent the systematic interpretation of the rules that sustain such instances are overcome, it is concluded that the spontaneous accusation is the specific rule that does not collide with the rules of tax debt installment, which can be applied whenever the subject in tax debt has the initiative of paying the debts before any action by the tax authorities, even if the payment is in installments.A denúncia espontânea assim como o parcelamento de débitos tributários tem uma determinada função no ordenamento jurídico. A busca de seus conceitos e fundamentos é necessária para resolver polêmicas geradas na interpretação das normas que regem os referidos institutos, o que não tem sido observado nas decisões dos tribunais. Criam-se antinomias onde não existem, impedindo que tais institutos venham a cumprir a missão de dar efetividade aos princípios e direitos fundamentais. Vencidos os paradigmas que impedem a interpretação sistemática das regras que informam os referidos institutos, conclui-se que a denúncia espontânea é regra específica que não colide com as regras de parcelamento de débitos tributários, podendo ser aplicada sempre que o sujeito passivo da obrigação tributária tiver a iniciativa de pagar os débitos tributários antes de qualquer procedimento do Fisco, ainda que o pagamento seja em parcelas.Universidade Estadual de Londrina2009-12-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/iuris/article/view/410610.5433/2178-8189.2009v13n0p305Scientia Iuris; v. 13 (2009); 305-3142178-81891415-6490reponame:Scientia Iuris (Online)instname:Universidade Estadual de Londrina (UEL)instacron:UELporhttps://ojs.uel.br/revistas/uel/index.php/iuris/article/view/4106/3504Copyright (c) 2022 Scientia Iurisinfo:eu-repo/semantics/openAccessZanello, Cristina2009-12-21T22:52:49Zoai:ojs.pkp.sfu.ca:article/4106Revistahttps://www.uel.br/revistas/uel/index.php/iurisPUBhttps://www.uel.br/revistas/uel/index.php/iuris/oairevistamdireito@uel.br2178-81891415-6490opendoar:2009-12-21T22:52:49Scientia Iuris (Online) - Universidade Estadual de Londrina (UEL)false
dc.title.none.fl_str_mv Appropriacy of spontaneous accusation in the installment of tax debts
Cabimento da denúncia espontânea no parcelamento de débitos tributários
title Appropriacy of spontaneous accusation in the installment of tax debts
spellingShingle Appropriacy of spontaneous accusation in the installment of tax debts
Zanello, Cristina
Installments
spontaneous accusation
systematic interpretation
principle of speciality.
Parcelamento
denúncia espontânea
interpretação sistemática
princípio da especialidade.
title_short Appropriacy of spontaneous accusation in the installment of tax debts
title_full Appropriacy of spontaneous accusation in the installment of tax debts
title_fullStr Appropriacy of spontaneous accusation in the installment of tax debts
title_full_unstemmed Appropriacy of spontaneous accusation in the installment of tax debts
title_sort Appropriacy of spontaneous accusation in the installment of tax debts
author Zanello, Cristina
author_facet Zanello, Cristina
author_role author
dc.contributor.author.fl_str_mv Zanello, Cristina
dc.subject.por.fl_str_mv Installments
spontaneous accusation
systematic interpretation
principle of speciality.
Parcelamento
denúncia espontânea
interpretação sistemática
princípio da especialidade.
topic Installments
spontaneous accusation
systematic interpretation
principle of speciality.
Parcelamento
denúncia espontânea
interpretação sistemática
princípio da especialidade.
description Spontaneous accusation as well as installment of tax debts have a specific function in the legal order. The search for its concepts and foundations is necessary in order to solve controversies generated by the interpretation of the norms that rule such instances, which have not been taken into account by court decisions. Antinomies are created where there is none, preventing such instances from fulfilling the mission of accomplishing fundamental principles and rights. Once the paradigms that prevent the systematic interpretation of the rules that sustain such instances are overcome, it is concluded that the spontaneous accusation is the specific rule that does not collide with the rules of tax debt installment, which can be applied whenever the subject in tax debt has the initiative of paying the debts before any action by the tax authorities, even if the payment is in installments.
publishDate 2009
dc.date.none.fl_str_mv 2009-12-15
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artigo avaliado pelos Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/4106
10.5433/2178-8189.2009v13n0p305
url https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/4106
identifier_str_mv 10.5433/2178-8189.2009v13n0p305
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/4106/3504
dc.rights.driver.fl_str_mv Copyright (c) 2022 Scientia Iuris
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Scientia Iuris
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Estadual de Londrina
publisher.none.fl_str_mv Universidade Estadual de Londrina
dc.source.none.fl_str_mv Scientia Iuris; v. 13 (2009); 305-314
2178-8189
1415-6490
reponame:Scientia Iuris (Online)
instname:Universidade Estadual de Londrina (UEL)
instacron:UEL
instname_str Universidade Estadual de Londrina (UEL)
instacron_str UEL
institution UEL
reponame_str Scientia Iuris (Online)
collection Scientia Iuris (Online)
repository.name.fl_str_mv Scientia Iuris (Online) - Universidade Estadual de Londrina (UEL)
repository.mail.fl_str_mv revistamdireito@uel.br
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