Dação em pagamento: uma análise sobre a possibilidade do uso de bens móveis como forma de extinção do crédito tributário
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Tipo
TCC
Data de publicação
2023-12
Periódico
Citações (Scopus)
Autores
Novaes, Victor Melo
Orientador
Porfirio Junior, Nelson de Freitas
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ISSN da Revista
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Resumo
Este artigo adota uma abordagem narrativa para a revisão bibliográfica, utilizando o método dedutivo. Seu principal objetivo é esclarecer o instituto da dação em pagamento como forma extintiva do crédito tributário, especialmente no contexto do uso de bens móveis por esse instituto. Apesar de ser uma temática discutida há anos, continua a gerar debates jurídicos, evidenciando certa confusão, possivelmente relacionada aos entendimentos conflitantes entre os próprios juristas, doutrinadores e entes públicos. Inicialmente, são apresentados os conceitos do crédito tributário, assim como suas formas de extinção. Em seguida, é abordado o instituto da dação em pagamento, com ênfase na modalidade relacionada a bens imóveis, destacando a legislação federal pertinente e a necessidade de complementação legislativa pelos demais entes políticos. Por fim, o estudo verifica a possibilidade de quitação do crédito tributário por meio da dação em pagamento com bens móveis, examinando entendimentos jurisprudenciais, doutrinários e legais, evidenciando conflitos legislativos entre os entes políticos, além de analisar as posições do Supremo Tribunal Federal. Ressalta-se que o entendimento final da Corte máxima ainda não é consenso entre os entes federativos, tornando o tema relevante e atual para discussão no meio jurídico e acadêmico.
This article adopts a narrative approach to the literature review, using the deductive method. Its main objective is to clarify the institution of dation in payment as a modality to extinguish the tributary credit, especially the dation of movable assets by this institution. Despite being a topic that has been discussed for years, it continues to generate legal debates, highlighting a certain amount of confusion, possibly related to conflicting understandings among jurists, scholars and public entities themselves. Initially, the concepts of tributary credit are presented, as well as their forms of extinction. Next, the institute of dation in payment is discussed, with emphasis on the modality related to real estate, highlighting the relevant federal legislation and the need for legislative complementation by other political entities. Finally, the study verifies the possibility of paying off the tributary credit through the payment of movable assets, examining jurisprudential, doctrinal and legal understandings, highlighting legislative conflicts between political entities, in addition to analyzing the positions of the highest court. It should be noted that the final understanding of the highest court is not yet a consensus among the federative entities, making the topic relevant and current for discussion in the legal and academic circles.
This article adopts a narrative approach to the literature review, using the deductive method. Its main objective is to clarify the institution of dation in payment as a modality to extinguish the tributary credit, especially the dation of movable assets by this institution. Despite being a topic that has been discussed for years, it continues to generate legal debates, highlighting a certain amount of confusion, possibly related to conflicting understandings among jurists, scholars and public entities themselves. Initially, the concepts of tributary credit are presented, as well as their forms of extinction. Next, the institute of dation in payment is discussed, with emphasis on the modality related to real estate, highlighting the relevant federal legislation and the need for legislative complementation by other political entities. Finally, the study verifies the possibility of paying off the tributary credit through the payment of movable assets, examining jurisprudential, doctrinal and legal understandings, highlighting legislative conflicts between political entities, in addition to analyzing the positions of the highest court. It should be noted that the final understanding of the highest court is not yet a consensus among the federative entities, making the topic relevant and current for discussion in the legal and academic circles.
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Palavras-chave
dação em pagamento , bens móveis , crédito tributário , extinção , dation in payment , movable assets , tributary credit , extinction