Cabimento da denúncia espontânea no parcelamento de débitos tributários

Cristina Zanello

doi:10.5433/2178-8189.2009v13n0p305

Appropriacy of spontaneous accusation in the installment of tax debts

Authors

Cristina Zanello Instituto de Direito Tributário de Curitiba

DOI:

https://doi.org/10.5433/2178-8189.2009v13n0p305

Keywords:

Installments, spontaneous accusation, systematic interpretation, principle of speciality.

Abstract

Spontaneous accusation as well as installment of tax debts have a specific function in the legal order. The search for its concepts and foundations is necessary in order to solve controversies generated by the interpretation of the norms that rule such instances, which have not been taken into account by court decisions. Antinomies are created where there is none, preventing such instances from fulfilling the mission of accomplishing fundamental principles and rights. Once the paradigms that prevent the systematic interpretation of the rules that sustain such instances are overcome, it is concluded that the spontaneous accusation is the specific rule that does not collide with the rules of tax debt installment, which can be applied whenever the subject in tax debt has the initiative of paying the debts before any action by the tax authorities, even if the payment is in installments.

Author Biography

Cristina Zanello, Instituto de Direito Tributário de Curitiba

Advogada especialista em direito empresarial, tendo atuado com gerente jurídico de grandes empresas nacionais e multinacionais, mestre em Direito Negocial pela Universidade Estadual de Londrina, membro do Instituto de Direito Tributário de Curitiba, Membro da Comissão de Direito Tributário da OAB/PR, Professora

universitária.

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Published

2009-12-15

How to Cite

Zanello, C. (2009). Appropriacy of spontaneous accusation in the installment of tax debts. Scientia Iuris, 13, 305–314. https://doi.org/10.5433/2178-8189.2009v13n0p305

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Issue

Vol. 13 (2009)

Section

Artigos

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