Repetição do indébito tributário e o art. 166 do código tributário nacional: requisito de legitimidade ativa ou mérito da causa

• Autor(a) principal: Gertulino, Vinicius de Novais
• Data de Publicação: 2019
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/26749
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO ADMINISTRATIVO; Condições da ação; Sujeição passiva; Tributos diretos e indiretos; Indébito tributário – Artigo 166 do Código Tributário Nacional.; Conditions of the action; Passive submission; Direct and indirect taxes; Refund of undue payment; Article 166 of the National Tax Code

The purpose of this paper is to demonstrate that the rule in article 166 of the National Tax Code, which imposes special conditions for the refund of the so-called indirect taxes, performs a judgment of merit, relative to the very existence (or not) of the subjective right to refund the undue tax payment. In order to do so, initially, will be performed, albeit in a succinct manner, a differentiation regarding the so-called action conditions (with emphasis on the legitimacy ad causam) and the notion of merit of the action. Then, will be analyzed the concept of tax passive submission, as well as the classification of direct and indirect taxes, according to the criterion of economic repercussion. Lastly, from the analysis of the bases of the rights to refund the undue tax payment, we will seek to demonstrate that the article 166 of the National Tax Code deals with a rule of substantive law, whose assessment by the judge, will inclose, mandatorily, a merit decision, and not of legal criteria for the identification of the active legitimacy to charge a claim for refund of undue payment