Repetição de indébitos nos tributos indiretos: a questionável constitucionalidade do artigo 166 do código tributário nacional

Abstract

It Deals with the juridical institute of actio in rem verso, analyzing the material and processual aspects of the question, looking for define its juridical nature and the indebt taxes devolution’s fundamental principles. It pursuits to settle the constitutional precepts that are related with the subject, inquiring if they are been, or not, observed and in which way they are been applied. It presents the criterions for the taxes doctrinal classification, in direct and not direct types, as the concepts of financial and juridical repercussion of them. It defines the conflicted points that are between the section 166 of the National Tributary Code’s discipline and the constitutional tributary systematic, with a view to clarify if the legal interpretation finds itself in perfect harmony with the Brazilian Constitution displays.