Aplicação da Legislação Tributária
Autor | Deusmar José Rodrigues |
Ocupação do Autor | Advogado (Procurador da Fazenda Nacional) e Contador |
Páginas | 79-82 |
Page 79
Depois de a lei tributária entrar para o ordenamento jurídico com todos seus elementos, transcorrido o tempo de vacatio legis e estando apta a irradiar efeitos (eficácia plena), a autoridade administrativa ou judicial a aplicará aos acontecimentos de fato. Na tarefa de aplicar a lei, o aplicador vê-se na contingência de, antes de tudo, interpretar as hipóteses de incidência legais consideradas abstratamente. Em seguida, examinará os dados que a realidade coloca-lhe nas mãos (examinará atos, fatos ou estado de fato) e, finalmente, fará a qualificação jurídica, consistente na subsunção do fato à norma tributária. Por certo, o aplicador da lei encontrará incontáveis dificuldades em percorrer esse caminho. Contudo, a trajetória é única. Não há outra via. Talvez isso explique, em parte, os abusos e deslizes que se cometem, embora não exima quem assim atue.
A lei aplica-se imediatamente a fatos geradores futuros. É o que está escrito no intróito do artigo 105 do CTN. Nessa parte, o Código em nada inovou. As leis devem reger situações vindouras. Se pudessem sempre dispor para o passado, a insegurança jurídica dominaria a vida das pessoas. Porém, façamos um esclarecimento muito conveniente. A Constituição não impede que a lei disponha retrospectivamente. A garantia da irretroatividade das leis tornou-se dogma, mas contra o
Page 80
Estado e não em benefício dos cidadãos. Não há de se acoimar de inconstitucional lei ou norma retroativa que traga vantagens para os administrados, inclusive para os contribuintes.
Persiste a Lei Geral Tributária e diz que a lei também aplica-se a fatos geradores pendentes. E ela entende como pendentes as situações catalogadas nos artigos 116 e 117. Aquele artigo separou os fatos geradores em situações de fato e em situações jurídicas. O artigo 117 completa o que se pode entender por situações jurídicas definitivamente constituídas.
Sacha Calmon54obtempera que não existe dita categoria de fato gerador:
Em verdade não existe ‘fato gerador pendente’. É mera força de expressão. Impossível, por outro lado, a lei aplicar-se a um fato gerador que não está completo nos termos do art. 116, ou seja, que ainda não se realizou, ou que ainda está por realizar-se. Ora, é com a realização do fato...
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PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Direito Tributário
- Lista de abreviaturas
- Dedicatoria
- Apresentação
- O Direito
- O Estado
- Atividade Financeira do Estado
- Direito Financeiro
- Direito Tributário
- Norma Jurídica Tributária
- Fontes do Direito Tributário
- Vigência da Legislação Tributária
- Interpretação da Legislação Tributária
- Aplicação da Legislação Tributária
- Economia Lícita e Ilícita de Tributo
- Os Tributos
- Competência
- Limitações do Poder de Tributar
- Obrigação Tributária
- Crédito Tributário
- Administração Tributária
- Os Impostos em Espécie
- Planejamento Tributário
- Processualística Tributária
- Referências
- Índice alfabético remissivo
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