Sujeito Ativo e Passivo da Obrigação Tributária
Autor | Vander Brusso da Silva |
Páginas | 169-175 |
Page 169
Na relação jurídica tributária existe um elo entre o sujeito ativo e o sujeito passivo. O sujeito ativo tem o direito de exigir o cumprimento da obrigação, enquanto o passivo o dever de honrá-la. Tratase de uma relação - direito e dever.
O sujeito ativo encontra-se previsto no art. 119, do Código Tributário Nacional. De acordo com este dispositivo, sujeito ativo da obrigação tributária é a pessoa jurídica de direito público titular da competência para exigir o seu cumprimento.
Do aludido artigo, temos que o sujeito ativo é a pessoa detentora do poder de exigir o pagamento do tributo. Via de regra, será a pessoa detentora da competência tributária, pessoa jurídica de direito público. Contudo, em algumas situações, o sujeito ativo poderá ser uma outra pessoa não-detentora da competência tributária. Nestes casos, temos a incidência dos tributos parafiscais.
Essa questão é bastante controversa na doutrina. Ricardo Lobo concorda que as autarquias sejam sujeito ativo, mas nega tal direito às entidades privadas, como, por exemplo, os sindicatos.
Hugo de Brito Machado faz uma distinção entre o sujeito ativo e o destinatário do produto da arrecadação ou fiscalização de tributos. Rubens Gomes de Sousa diz que sujeito ativo é sempre o Estado, ou seja, "somente entidades públicas dotadas de poder legislativo é que podem ser sujeitos ativos da relação jurídica tributária".
Page 170
Geraldo Ataliba considera o sujeito ativo o credor da obrigação tributária, sendo a pessoa a quem a lei encarrega o poder de exigir o pagamento do tributo. Para o autor, o sujeito ativo é, via de rega, a pessoa constitucionalmente titular da competência tributária, mas, quando se deparamos com tributos parafiscais, o sujeito ativo poderá ser uma pessoa de direito privado, como é o caso do SESC, SENAC, SENAI, etc.
Paulo de Barros Carvalho, por sua vez, afirma que o artigo 119, do CTN, seria imprestável, pois seu texto confiita com o sistema constitucional, uma vez que contempla no campo da parafiscalidade as entidades privadas.
Já Luciano Amaro faz uma interpretação mais sistemática do artigo 119. Para Luciano Amaro, este artigo está intimamente ligado ao art. 5º, também do CTN, ou seja, os tributos são impostos, taxas e contribuições de melhoria. Assim, o sujeito ativo desses tributos seriam as pessoas jurídicas de direito público. Entretanto, com o surgimento de novas espécies tributárias, que não correspondam a essas figuras, o sujeito ativo desloca-se para as pessoas jurídicas de direito privado, a exemplo, da parafiscalidade. E conclui:
"Em suma, sujeito ativo é na relação jurídica obrigacional tributária, o titular do pólo credor, a que se contrapõe o sujeito passivo, no pólo devedor."1Realmente, consideramos que o sujeito ativo da relação jurídica tributária seja o credor da obrigação. Este, via de regra, será a pessoa jurídica de direito público titular da...
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PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Direito Tributário. Provas & Concursos
- Direito Tributário
- Sistema Tributário Nacional
- Limitações ao Poder de Tributar
- Tributos
- Legislação Tributária
- Interpretação e Integração da Legislação Tributária
- Obrigação Tributária
- Fato Gerador
- Sujeito Ativo e Passivo da Obrigação Tributária
- Responsabilidade Tributária
- Crédito Tributário
- Suspensão do Crédito Tributário
- Extinção do Crédito Tributário
- Pagamento Indevido
- Exclusão do Crédito Tributário
- Garantias e Privilégios do Crédito Tributário
- Administração Tributária
- Disposições Finais e Transitórias
- Bibliografia
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