A contabilização dos créditos tributários com exigibilidade suspensa no arrolamento administrativo de bens

Abstract

This paper analyzes the relationship between the suspension of tax credit enforceability and the administrative listing of assets, investigating whether suspended credits should be included in the calculation of the requirements for applying this measure. The research adopts a qualitative approach, employing a literature review and an analysis of judicial decisions, with a focus on interpretations provided by higher courts. The study finds that case law has generally favored the inclusion of suspended credits in the calculation of asset listing. However, an analysis of some authors' positions reveals the harmful effects of this measure, such as indirect restrictions on the taxpayer's assets and impacts on their economic activities, making its implementation incompatible with the inclusion of unenforceable credits, as it constitutes an indirect means of collection. Therefore, it is concluded that the authors' perspective on the nature of asset listing is incompatible with the reasoning adopted in case law, rendering the inclusion of tax credits with suspended enforceability in the calculation of administrative asset listing inapplicable.