{"tema_id":"6055","string":"Obriga\u00e7\u00e3o tribut\u00e1ria","created":"2020-09-18 17:43:19","code":null,"notes":[{"@type":"Defini\u00e7\u00e3o","@lang":"pt-BR","@value":"A obriga\u00e7\u00e3o tribut\u00e1ria consiste na\u00a0rela\u00e7\u00e3o jur\u00eddica existente entre o contribuinte ou respons\u00e1vel tribut\u00e1rio e o Fisco, tendo sua origem a partir do momento em que se concretiza o fato gerador.$uhttps:\/\/www.turivius.com\/portal\/obrigacao-tributaria\/ "},{"@type":"MARC Header","@lang":"ab","@value":"=900  \\$aVCB "},{"@type":"MARC Header","@lang":"ab","@value":"=901  SEN10000000000000000210385 "},{"@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$lSEN10$h2038 "},{"@type":"Equival\u00eancia CDDir","@lang":"ab","@value":"341.392 "}]}