Análise da recepção constitucional do art. 166 do código Tributário Nacional.

Abstract

The aforementioned completion of course work is to analyze key concern not constitutional receipt of express authorization from the fact taxpayer as a condition for repayment of indirect taxes improperly collected or greater, a condition established by art. 166 of the National Tax Code. Because it is a legal device that makes it difficult and often impossible for taxpayers are to succeed in indirect tax amounts restitution attempts improperly collected or greater, as well as being at odds with individual constitutional principles, public administration and tax. The approach of the method used in the research was the deductive that is justified by the quest to build a logical reasoning process, starting from general ideas to reach a conclusion on the theme. Therefore, using the following procedure methods: historical, through a brief analysis of constitutional and tax rules, and judgments of higher courts on the legal-tax relationship and the national tax system, it is shown that there is unconstitutional art. 166 NTC. The research technique used was indirect, through literature searches, legal articles and specialized books, and of course the law and regulations of the Brazilian legal system. It follows, therefore, that the text art. 166 NTC was not approved by the Federal Constitution of 1988.