Os limites da presunção no direito tributário

Abstract

This study aims to analyze the limits of the application of the presumptive techniques commonly used in the science of Law, with a specific focus on Tax Law, as regards claim arises. Therefore, it is important to analyze the techniques adopted in the formation of the Rule-Array of Tax Incidence, checking all these aspects, reflecting on the limits of both the legislator and the law operator. Established these points, there are ways to control the presumptive addicted acts, studying the legal tools available for their annulment. The importance of this study is so relevant, given the fact that the presumptive techniques are rarely authorized by law and indiscriminately used by Tax authorities with clearly revenue collection order at the expense of taxpayers and in flagrant violation of the Federal Constitution and the infra-constitutional laws that rule the Tax Credit. In this context, the real intention of this paper is to bring a critical view and a legal reflection concerning the quoted subject, considering the uninterrupted abuses practiced by the Treasury, which dishonestly uses the presumptive techniques to charge taxes and apply fines, thus breaking constitutional rights and guarantees of taxpayers, diverging from its institutional role. This research is updated and settled with the current legislation, based on scientific articles and reports of famous jurists, contributing to the reflection proposed here