Post by account_disabled on Feb 27, 2024 7:08:27 GMT
The guiding line of the articles in this column that deal with the topic 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 and that the use of one or another mechanism for its recovery is influenced by the corresponding procedural vehicle . In this article, we intend to address the issue of recovering tax debts via administrative restitution vis-à-vis article 100 of the Constitution.
In effect, article 100 of the Magna Carta, as amended by Constitutional Amendment 62/2009, prescribes that "payments due by the Federal, State, District and Municipal Treasurys, as a result of a court ruling, will be made exclusively in the chronological order of presentation of the court orders and the respective credits, the designation of cases Chinese Europe Phone Number List or people in the budget allocations and in the additional credits opened for this purpose is prohibited". According to the ipsis literis reading of the rule, 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, will necessarily 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 court orders.This understanding would be confirmed by Precedent 461 of the Superior Court of Justice — coined based on the guidance established in special resourceaccording to which the taxpayer can "choose to receive, through court order or through compensation, the undue tax certified by a declaratory judgment that has become final and unappealable" , without any mention of administrhich has not, to date, been declared unconstitutional or repealed, remaining valid , current and effective.
In effect, article 100 of the Magna Carta, as amended by Constitutional Amendment 62/2009, prescribes that "payments due by the Federal, State, District and Municipal Treasurys, as a result of a court ruling, will be made exclusively in the chronological order of presentation of the court orders and the respective credits, the designation of cases Chinese Europe Phone Number List or people in the budget allocations and in the additional credits opened for this purpose is prohibited". According to the ipsis literis reading of the rule, 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, will necessarily 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 court orders.This understanding would be confirmed by Precedent 461 of the Superior Court of Justice — coined based on the guidance established in special resourceaccording to which the taxpayer can "choose to receive, through court order or through compensation, the undue tax certified by a declaratory judgment that has become final and unappealable" , without any mention of administrhich has not, to date, been declared unconstitutional or repealed, remaining valid , current and effective.