CRÉDITO TRIBUTÁRIO - IV | EXTINÇÃO E EXCLUSÃO DO CRÉDITO, GARANTIAS E PRIVILÉGIOS

Hello everyone, how are you all doing? It's a pleasure to be back with you all for another chat, our fourth lesson addressing the topic of tax credit. Today we'll conclude our discussion on the extinction of tax credits. We'll talk about exclusion, guarantees, privileges, and preferences of tax credits. It's a great pleasure to be with you all again, and I'm

sure we'll walk together in another great lesson. I'll learn a lot and have a lot of fun – a super productive and valuable lesson in our preparation towards approval. I said that today I would start by addressing four of the 12 causes of extinction of tax credits – the four, and I didn't wake up! I left it for the

beginning of today's meeting: compensation, transaction, lapse, and prescription. From now on, I'll talk about compensation and transaction, then we'll finish our conversation dealing with lapse and prescription. Okay, let's go, guys! Transaction and compensation: Two measures, and if properly used, they are considered causes of extinction of the Public Treasury's right to credit. What is each of them? Transaction and

compensation: causes of extinction of credit and where are they regulated? Transaction is mentioned. Note that in Article 156, Paragraph 4, and regulated in Article 172 of the National Tax Code, Article 156, Paragraph 4 combined with Article 172 of the National Tax Code, compensation is provided for in Article 156, Paragraph 2, and regulated in Articles

170 and 170 (type a) of the National Tax Code. Both therefore appear in the paragraphs of Article 156 of the Tax Code, and the article that links the causes of extinction of the credit, and for each of them there are specific articles in the Tax Code that you will use during the exam