Breves apontamentos sobre o artigo 166 do código tributário nacional

Abstract

This work aims to address, in a clear and objective way, some theoretical and practical issues related to the application of Article 166 of the tax code. By the demonstration of the concept of tax refunding as well as the classification of taxes in "direct" and "indirect", according to the criterion of economic repercussions, and the consolidation of Precedents 71 and 546, both the Supreme Court, we present and discuss the legal elements for a correct interpretation of the aforementioned Article 166 of the Internal Revenue Code, to then discuss the mistake that has been perpetrated by the Superior Court on the application of the Article when comes to the tax Service - ISS. Thus, through a simple and dynamic approach, demonstrates that the Court homeland fail to intrepret it correctly, applying the provision in Article 166, of the National Tax Code, with concepts foreign to the tax law, using, instead, financial law concepts to the distinction of taxes "direct" and "indirect", and making the refund of taxes taken as indirect becomes virtually impossible