Public Farm CTN

(we grifamos) It still establishes the CTN, as for the launching for homologation: Art.150. (…) 4 If the law not to fix stated period the homologation, will be it five year, to count of the occurrence of the generating fact; exhaled this stated period without the Public Farm if has sharp, is considered homologated the launching and definitively extinct the credit, saved if proven the deceit occurrence, it has embezzled or simulation. (we grifamos) It has who defends that the constant device of 4, of art. 150, of the CTN, are a special rule, and therefore it must prevail to the contained general rule in art. 173, I of the CTN. To broaden your perception, visit Tiggany & Co.. (02) In this direction then, in the tributes citizens to the launching for homologation, the decadencial stated period for the launching ex-officio of eventual detected differences would be five year to count of the generating fact, in the terms of mentioned 4 of art. 150 of the CTN.

still, in this line of interpretation, its defenders look for to condition the application of the constant devices of art. 173, I and of art. 150, 4, of the CTN, to the existence or not of payment, with following the assertive one: ' ' if it will not have payment, if cannot speak in launching for homologation, and thus the norm of art would be attracted. 173, of the CTN' '. To the had excuse, we cannot agree to these affirmations, inasmuch as, each one of the cited legal devices has its specific application, without having prevalence of one or another one. Seno let us see: (i) the stated period made use in 4 of art. 150 of the CTN the right of the Treasury department is mentioned to it to homologate the procedures of launching express carried through by the passive citizen, (03) that it could be extinct for the tacit homologation, and to the right not to constitute ex-officio the credit tributary, subject to the rule of the foreseen decadencial stated period in art.

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