Análise sobre a viabilidade da restituição de tributos indiretos

Abstract

The present monograph has as objective to analyze the feasibility of repetition of the called “indirect taxes”, having in view the conditions stated by article 166 by National Tax Code – CTN. Preliminary, the monograph considers a general overview of the Federal Constitution, over the basis which have set up the right for refund of taxable indebt, among which are detached legality principles, equality, prohibition to enrichment without cause and rights of Court Protection. Besides constitutional fundaments, it also explores of article 165 from National Tax Code hypotheses which specifically deals with the obstacles to restitution of taxes unduly paid. It checks the polemic differentiation between direct and indirect taxes. Discuss over the parties at fiscal-juridical relation, as well as investigates who is the legitimate party to plead for indebt repetition, concluding that the taxpayer “of law”, in detriment of the taxpayer “in fact”. It also approaches the precedents 71 e 546 from the Federal Supreme Court.