Tributário Esquematizado - Cap. 07 - Crédito Tributário e Lançamento - Aula 01

[Music]

[Music] Hello colleagues, we will begin this block with the analysis of our Chapter 7 of the textbook, the chapter relating to tax credit and assessment. First, to understand the cause-and-effect relationship in these expressions, it is with the assessment that the tax credit is born. You should remember that sometimes we used the blackboard to make a diagram, which we will

repeat now. First, sometimes we made a timeline, and in this timeline we identified that at a certain moment the generating event occurs, giving rise to the tax obligation. A second moment is the moment when the assessment is made, constituting the tax credit. There are several authors who adopt a theory in which this division is

not very clear; it is not as rigid a division as the one we are making. Many say the following: "Well, if there is already a tax obligation, see, it is uniform that the generating event causes the tax obligation to arise. Now, if there is already a tax obligation, there is already a creditor, there is already

a debtor." In fact, within the chapter on tax obligation, we studied the active subject and the passive subject. So there is someone obliged to do something, which is the passive subject, and there is someone who has to. The right to demand the fulfillment of this obligation belongs to the subject, the passive subject. So there is already an object of the

obligation, the content of the obligation, which would be a credit. Many say that with the fact, not only is the obligation born, but a credit is also born. The assessment would only be a procedure to declare the value of this obligation, to make the obligation liquid and certain, which would already arise with the occurrence of the