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CTN - Código Tributário Nacional - Lei 5.172/1966
(D.O. 27/10/1966)

Art. 175

- Excluem o crédito tributário:

I - a isenção;

II - a anistia.

Parágrafo único - A exclusão do crédito tributário não dispensa o cumprimento das obrigações acessórias, dependentes da obrigação principal cujo crédito seja excluído, ou dela conseqüentes.

Referências ao art. 175 Jurisprudência do art. 175