CRÉDITO TRIBUTÁRIO | CURSO DE DIREITO TRIBUTÁRIO

Hello everyone, how are you all doing? Good evening to everyone watching the live recording of this class, addressing a very important topic: tax credits within our study, our course on Brazilian tax law, and this mini-course on the National Tax Code, which has two major thematic areas: tax obligation and tax credits. We discussed

tax obligation in three meetings, and now we're starting a chat about tax credits. To you who are watching, and later in a replay at another time, good morning, good afternoon, good evening, good night, have a good weekend, have a good holiday. I don't know what day or time you'll be watching me if you

're not here live on the recording, but it's a pleasure to be here on your screen, your computer, your phone, your television, to have this chat about a very important topic: tax credits, a topic that is always favored by examiners and always appears on exams. So I'm happy and honored to have your company, and

without further ado, let's begin our discussion. I want to ask you to write down the articles from the National Tax Code that address this topic. Let's write down articles 139 to 193 of the National Tax Code. So, you will write down articles 139 to 193 of the CTN, and this is the legislative basis for our study on

tax credit. Okay, let me just release access to the recording with the portal team so we can begin with the concept and characteristics of tax credit, which will be point one of this agenda: concepts and characteristics of tax credit. Okay, everyone, just a second, we're about to begin.

The group we're here recording live, so people can follow along. Let's go! The first point of this lesson is the concept and definition of the characteristics of tax credit. What is tax credit? It's the credit that the tax authority has, the legal asset that the public treasury holds in the tax obligation legal relationship.