ANALYSIS OF THE EXTINCTION OF THE TAX CREDIT VIA TRANSACTION: CONFLICT OF HYPOTHESES AND TECHNICALITY OF THE TERM

Abstract

The present study aims to critically analyze, based on the theoretical and methodological basis of Logical-Semantic Constructivism, the normative and systemic limitations to the disposal of the tax credit by the institute of the transaction. The theoretical analysis of the relationships, and consequently of the legal relations, allows us to understand the tax credit as the object of the obligatory relationship of a provisional nature between the Tax Authorities and the Taxpayer, therefore a Credit Right that belongs to the Public Administration, thus, covered by the principle of unavailability of the public good. From this perspective, the text analyzes the tax credit and the tax transaction programs, making a critical interpretation of the institutes, concluding that a tax transaction can't exist, due to the absence of the requirement of mutual concessions, as well as the existing conflict with the institutes of remission, amnesty and payment, which are also causes of extinction and exclusion of the credit.  and, therefore, of the tax legal relationship.