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Tributo - Conceito Art. 3º, CTN

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Conceito legal de Tributo - art. 3º, CTN
Alice Guerreiro
Mind Map by Alice Guerreiro, updated more than 1 year ago
Alice Guerreiro
Created by Alice Guerreiro about 4 years ago
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Tributo - Conceito Art. 3º, CTN
  1. prestação pecuniária compulsória
    1. Em moeda ou cujo valor nela se possa exprimir
      1. não constitui sanção de ato ilícito
        1. instituída em lei
          1. cobrada mediante atividade administrativa plenamente vinculada.

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