To understand better we go to define each one of them. Toll: it is a paid right of ticket by means of tax of the power I publish or a delegated concessionaire to repay costs of construction and maintenance of a transport way. Tax: it is the reason on a value. He is generally express in percentage or unitria fraction. Tribute: it is the obligation imposed to the individuals and legal people to collect values to the State, city and Union. Tariff: it is a facultative collection of a financial value through not essential services indirectly for the state, through terceirizadas companies.
Therefore the toll is considered a tax with species tax that has its collection entirely submitted to the regimen of public law. It is an obligation, being able to be demanded of the particular ones in reason of the regular exercise of the power of only polices or for the use it accomplishes or potential of specific and divisible public services, given to the contributor or ranks its disposal (art.145, II? CF). It directly estimates concrete performance of the State related to the debtor. Tariff is not seno the paid consideration for the requested services to the State, or for the goods for it vendidos and that it consists in originary prescription, in contraposition the tax, that if constitutes in its derived prescription (art. 150, V? CF)
Therefore the toll is considered a tax with species tax that has its collection entirely submitted to the regimen of public law. It is an obligation, being able to be demanded of the particular ones in reason of the regular exercise of the power of only polices or for the use it accomplishes or potential of specific and divisible public services, given to the contributor or ranks its disposal (art.145, II? CF). It directly estimates concrete performance of the State related to the debtor. Tariff is not seno the paid consideration for the requested services to the State, or for the goods for it vendidos and that it consists in originary prescription, in contraposition the tax, that if constitutes in its derived prescription (art. 150, V? CF)
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