A legitimidade para pleitear a ação de repetição de indébito dos tributos indiretos

• Autor(a) principal: Souza, Fabíola Rodrigues de
• Data de Publicação: 2012
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Universitário da Ânima (RUNA)
• Texto Completo: https://repositorio.animaeducacao.com.br/handle/ANIMA/7606
• topic: Direito tributário; Repetição de indébito; Tributos indiretos; Legitimidade

The scope of this paper is to address the repetition undue of the Tax Law, more specifically about the legitimacy of plead it in court, when of repercussion of indirect taxes. The subject is dealt with in Articles 165 and following of the National Tax Code (CTN), and over the years, was approached from several perspectives by jurisprudence, before the conceptual base that permeates be comprehensive and refer to also the precepts of Sciences of Finance. The differences still persist, however, more recently, the Superior Court of Justice (STJ) established the understanding that only the taxpayer can claim in court of law the refund of tax improperly collected, when it proves repercussion not to taxpayer. However, such positioning is not aware that the tax charge is the only taxpayer obligation for legal determination. It is irrelevant whether the undue burden was transferred to the taxpayer in fact, because the economic rebound has not relief in the definition of legitimate. In order to address these questions, will be used in this work the method of deductive approach, starting from the general reasoning in specific cases. The study will be bibliographic, with the use of research books, case law, legislation and other materials online.