Procurador Da Fazenda PGFN Practice Questions - Concurso Público Para Procurador Da Fazenda Nacional (PGFN) Exam

An accessory obligation has a pecuniary nature from its inception and arises exclusively from a formal administrative assessment (lançamento de ofício). An accessory obligation arises from tax legislation and entails positive or negative performances in the interest of tax assessment or inspection; its breach automatically converts it into a principal obligation regarding the pecuniary penalty. An accessory obligation is legally subordinate to a pre-existing principal obligation, meaning that the nullity of the principal tax debt automatically extinguishes the accessory obligation. An accessory obligation can only be created by Complementary Law (Lei Complementar), strictly following the principle of formal statutory legality (legalidade estrita).