A inexistência de recepção da moratória heterônoma pela constituição cidadã

Abstract

This study deals with the heteronomous general moratorium, effective in tax matters provided for in the tax code that allows the EU to grant the time extension contributor to pay with the tax credit for taxes that are not of her competence. Aims to identify whether this institute was approved by the Brazilian Federal Constitution of 1988, since in theory is materially contrary to it, particularly as regards the Federative Pact, reflected the autonomy of federal entities. Examines the use of the institute among the new constitutional order is legitimate, and therefore would have the power to suspend payments of the tax credit, closing partially the legal-tax relationship. It also seeks to contribute to the theoretical development of the subject, as part of tax law scholars do not express their opinion on the institute's reception. Use as a technical procedure to literature, relating the doctrinal understanding of those who risk an opinion on the subject, highlighting and clarifying the most important issues raised by them, which greatly enriches the technical legal point raised.