Post by firoj8240 on Jan 10, 2024 22:24:53 GMT -6
The guiding line of these articles that deal with the issue relating to the recovery of tax debt is linked to the connection between the underlying conflicting legal relationship of substantive law and procedural legislation. We have already stated here that the instruments available to the private creditor to satisfy the right to undue tax cannot be confused with the constitution of such right [1] and that the use of one or another mechanism for its recovery is influenrict and municipal Public Treasury, as a result of a court ruling, will be made exclusively in the chronological order of presentation of the court orders and the account of the respective credits, the designation of cases or people in the budget allocations and in the additional credits opened for this purpose is prohibite.
According to the ipsis literis reading of the norm, the materialization of the taxpayer's right to receive payments from the Federal, state, municipal and Federal District Public Treasury, which result from a court ruling, must be done through a court order. Based on this provision, the country's courts began to rule out the possibility of administrative refund of undue tax payments, on the grounds that such a practice would violate the "constitutional list of Betting Number Data court orders". This understanding would be confirmed by Precedent 461 of the Superior Court of Justice — coined based on the guidance established in Special Appeal 1.114.404-MG — , according to which the taxpayer can "choose to receive, through court order or through compensation, the undue tax debt certified by a final declaratory judgment" , without any mention of administrative refund.
It turns out that the aforementioned position in the scope of federal taxation limits the applicability of the provisions of which has not, to date, been declared unconstitutional or repealed, remaining valid , current and effective. The caput of article 66 of the aforementioned rule prescribes that, in "cases of undue or overpayment of taxes, federal contributions, including social security contributions, and property income, even when resulting from reform, annulment, revocation or termination of a condemnatory decision, the taxpayer You may offset this amount when collecting the amount corresponding to a subsequent period" . To the content of the caput must be added that of its §2 which, in addition to the reference to compensation, states that "the taxpayer is allowed to choose to request a refund".
According to the ipsis literis reading of the norm, the materialization of the taxpayer's right to receive payments from the Federal, state, municipal and Federal District Public Treasury, which result from a court ruling, must be done through a court order. Based on this provision, the country's courts began to rule out the possibility of administrative refund of undue tax payments, on the grounds that such a practice would violate the "constitutional list of Betting Number Data court orders". This understanding would be confirmed by Precedent 461 of the Superior Court of Justice — coined based on the guidance established in Special Appeal 1.114.404-MG — , according to which the taxpayer can "choose to receive, through court order or through compensation, the undue tax debt certified by a final declaratory judgment" , without any mention of administrative refund.
It turns out that the aforementioned position in the scope of federal taxation limits the applicability of the provisions of which has not, to date, been declared unconstitutional or repealed, remaining valid , current and effective. The caput of article 66 of the aforementioned rule prescribes that, in "cases of undue or overpayment of taxes, federal contributions, including social security contributions, and property income, even when resulting from reform, annulment, revocation or termination of a condemnatory decision, the taxpayer You may offset this amount when collecting the amount corresponding to a subsequent period" . To the content of the caput must be added that of its §2 which, in addition to the reference to compensation, states that "the taxpayer is allowed to choose to request a refund".