Vigência, aplicação, interpretação e integração das normas tributárias
Autor | Alan Martins - Dimas Yamada Scardoelli |
Ocupação do Autor | Agente Fiscal de Rendas do Estado de São Paulo. Mestre em Direito Obrigacional Público e Privado pela Universidade Estadual Paulista - UNESP - Agente Fiscal de Rendas do Estado de São Paulo. Mestre em Direito Obrigacional Público e Privado pela Universidade Estadual Paulista - UNESP |
Páginas | 29-33 |
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Como regra, as normas tributárias, a exemplo das normas jurídicas em geral, regem condutas (normas dispositivas), como é o caso da norma impositiva do dever de pagar um tributo. Entretanto, há normas que regulam especificamente a produção de outras normas tributárias (normas de estrutura), como, por exemplo, a norma de que somente a lei poderá criar ou extinguir tributos (CTN, art. 97, I).
Seja para reger condutas, seja para versar sobre a produção de outras normas, uma norma jurídica tem força para tal se estiver em vigor no tempo e no espaço da ocorrência do fato por ela regido. Daí dizer-se que vigência é a força de uma norma para reger no espaço e no tempo.
Conforme dispõe o art. 101 do CTN, a vigência das normas tributárias rege-se pelas disposições aplicáveis às normas jurídicas em geral, com as ressalvas estabelecidas nos arts. 102 a 104 do mesmo diploma legal.
Logo, a princípio, a vigência das normas tributárias no tempo segue o disposto na Lei de Introdução às Normas do Direito Brasileiro veiculada pelo Decreto-Lei nº 4.657, de 4 de setembro de 1942, e também o previsto na Lei complementar nº 95, de 26 de fevereiro de 1998, que dispõe sobre elaboração, redação, alteração e consolidação das leis.
Por outro lado, a vigência no tempo submete-se também às normas dos arts. 103 e 104 do CTN. O artigo 103 dispõe sobre a vigência das
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normas complementares da legislação tributária elencadas no art. 100. Já o art. 104 tem conteúdo ligado à anterioridade da norma tributária e deve ser aplicado em consonância com os dispositivos constitucionais que regem o princípio (CF, art. 150, III, "b" e "c" e § 1º).
Sobre o princípio da anterioridade, vide item 2.5. do Capítulo 5.
A vigência de uma norma tributária no espaço depende da fonte de sua produção. Por exemplo, uma lei será vigente no espaço territorial de competência do ente legislativo de que provém (Congresso Nacional, Assembleias Legislativas ou Câmaras Municipais); um decreto, no território de abrangência do órgão executivo que o expediu; uma portaria ou instrução normativa, na esfera territorial alcançada pelo respectivo órgão administrativo.
No que tange às normas tributárias veiculadas por leis em sentido estrito ou por instrumentos correspondentes (leis ordinárias, complementares e delegadas, medidas...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Direito Tributário. Curso rápido e didático para estudos e revisões
- Prefácio
- Apresentação
- Introdução ao Direito Tributário
- Legislação Tributária
- Vigência, aplicação, interpretação e integração das normas tributárias
- Tributos e suas espécies
- Sistema Constitucional Tributário
- Impostos em Espécie
- Hipótese de Incidência e Fato Jurídico-Tributário
- Obrigação Tributária
- Sujeitos Ativo e Passivo
- Responsabilidade Tributária
- Crédito Tributário
- Administração Tributária
- Processo Administrativo Fiscal
- Processo Judicial Tributário
- Infrações e sanções no Direito Tributário
- Referências
- Índice alfabético remissivo
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