Aula 1 - Direito Material: Competência Tributária e Capacidade Tributária Ativa e Passiva

[Music] Hi, everyone. I hope you are all well. Welcome, everyone. We're going to discuss a topic of extreme importance today. A very peaceful topic, I swear to God. It's an easy, straightforward topic, very simple to understand, but when it comes up on the test, it's sneaky. It's a topic that's full of pitfalls,

easy, straightforward, you'll have it clearly marked in your VAD (Vocational Assessment Document), so we're going to take this opportunity to talk about it. Today we're going to talk about active and passive tax jurisdiction and capacity. Let's classify tax jurisdiction. So, guys, we're going to use our little VAD, right? So , professor, what does "vad

pequeno" mean, right? We're going to use the VAD for substantive law, the VAD for substantive law, okay? That vad that is smaller than the others, that he comes specifically from. I left my pens here separately. So, I'm using a specific V here related to tax law. Remember that we will always use a specific VAD (Value Added Law) when

dealing with substantive law. And remembering, of course, that at the top of the VAD, in this upper part here, we will mark the constitutional aspects related to the topic we are discussing in class. And here, in the side section, the infraconstitutional aspect, the legal aspect of a supplementary law to the National Tax Code itself, which has the force

of a supplementary law. And we're going to choose a color to highlight the theme. So, it would be interesting if we divided the topics, right? We'll always talk about this in every class. I'll reinforce this with you. It's interesting that we divide the topics by thinking in terms of major themes and subtopics. So,