Substituição tributária: efeitos da medida judicial proposta pelo substituído em face das obrigações do substituto

Abstract

The work explores the theme of the replacement tax, seeking to prove that there is a duty to substitute the payment of tribute that he no longer retain or advance pursuant to judicial or administrative decision issued in favor of replacement. To achieve this purpose, is made an exhibition of the constitutional system of taxation with an emphasis on setting limits for allocation of liability from passive materiality of existing taxes. Then, the test includes an approach to the legal nature of the institute, according to the conceptualization offered by the various currents doctrinal Brazil. Immediately thereafter, the theme is explored concerning the termination of the tax liability in the tax substitution, especially in regard to the duty snapshot substitute to promote retention or anticipation. Finally, the statement of the reasons for the conclusion offered. For their purpose, will be used for the type instrumental doctrine. In the procedure, it will make use of literature with a view to understand the concept given by the legal doctrine to the Office of the replacement tax and identify the legal relationships of its own, as well as the obligations on the taxpayer substitute. Finally, they have recourse to documentary research of the type statutory instrument for the analysis of laws governing the mechanism study in Brazil