{"tema_id":"21189","string":"Sujei\u00e7\u00e3o passiva tribut\u00e1ria","created":"2020-09-18 17:47:00","code":null,"notes":[{"@type":"Defini\u00e7\u00e3o","@lang":"ab","@value":"Instituto jur\u00eddico previsto no art. 121 do C\u00f3digo Tribut\u00e1rio Nacional, segundo o qual o \"sujeito passivo da obriga\u00e7\u00e3o principal \u00e9 a pessoa obrigada ao pagamento de tributo ou penalidade pecuni\u00e1ria\". "},{"@type":"MARC Header","@lang":"ab","@value":"=900  \\$aVCB "},{"@type":"MARC Header","@lang":"ab","@value":"=901  SEN10000000000000000213765 "},{"@type":"MARC Header","@lang":"ab","@value":"=908  180920da|azn||babn\\\\\\\\\\\nana\\\\d "},{"@type":"MARC Header","@lang":"ab","@value":"=BAS  \\$a341.39 - Direito Tribut\u00e1rio "},{"@type":"MARC Header","@lang":"ab","@value":"=CAT  \\$aSENGER1$b30$c20200916$lSEN10$h2040 "},{"@type":"Equival\u00eancia CDDir","@lang":"ab","@value":"341.3934 "}]}