Delegation of Small Tax Assets

Authors

  • Rafael Albertoni Faganello Mackenzie

Keywords:

efficient collection, paid out collection delegation, small active debt certificate, active subject

Abstract

This article try to provide subsidies with better efficiency in tax collection. In this sense, the legal possibility of the onerous delegation to collect small consolidated tax credits has been developed. The principle of efficiency was used as a limiter of the unavailability and/or inalienability of public property, which is realized here in the active debt certificate (CDA), provided that the consolidated tax credits that make up each CDA are not executed by the owner of its property (Fisco) due to the cost-benefit of the amount involved (up to R$ 20,000.00 according to the current MF Ordinance No. 75/2012).

Author Biography

Rafael Albertoni Faganello, Mackenzie

 

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Published

2023-03-21

How to Cite

Faganello, R. A. (2023). Delegation of Small Tax Assets. Revista Direito Tributário Atual, (48), 382–400. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/926

Issue

No. 48 (2021)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2021 Rafael Albertoni Faganello

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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