What are the conditions and guarantees that the law stipulates for the compensation of tax credits with liquid and certain credits, due or to be du...
What are the conditions and guarantees that the law stipulates for the compensation of tax credits with liquid and certain credits, due or to be due, against the Public Treasury?
The compensation must be regulated by a law issued by the respective tax entity.
Compensation of state taxes must be regulated by federal legislation.
The right to compensate is a direct consequence of constitutional norms.
The compensation of tax credits with penalty fines is not allowed.
The limitation of compensation to 30% of the amount to be paid in each period applies to all tax credits.
a) I, III and IV are correct.
b) II, III and V are correct.
c) I, III and V are correct.
d) I, II and III are correct.
e) II, IV and V are correct.
The compensation must be regulated by a law issued by the respective tax entity.
Compensation of state taxes must be regulated by federal legislation.
The right to compensate is a direct consequence of constitutional norms.
The compensation of tax credits with penalty fines is not allowed.
The limitation of compensation to 30% of the amount to be paid in each period applies to all tax credits.
a) I, III and IV are correct.
b) II, III and V are correct.
c) I, III and V are correct.
d) I, II and III are correct.
e) II, IV and V are correct.
💡 1 Resposta
Ed 
A alternativa correta é a letra C) I, III e V estão corretas. A compensação de créditos tributários com créditos líquidos e certos, vencidos ou vincendos, contra a Fazenda Pública deve ser regulamentada por lei emitida pela respectiva entidade tributária. O direito à compensação é uma consequência direta das normas constitucionais. A limitação da compensação a 30% do valor a ser pago em cada período se aplica a todos os créditos tributários. Portanto, as alternativas II e IV estão incorretas, pois a compensação de impostos estaduais não é regulamentada por legislação federal e a compensação de créditos tributários com multas punitivas não é permitida.
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