The Flaws of the Article 166 of Brazilian Tax Code and the Impossibility of its Application to the Withdrawal of ICMS Judicial Deposits

Authors

Keywords:

art. 166 of Brazilian Tax Code, judicial deposit, tax legality, illegal enrichment

Abstract

This work has two aims: (i) to analyze the flaws of art. 166 of Brazilian Tax Code, and (ii) to point out the reasons that justify the impossibility of its application to the withdrawal of judicial deposits at the end of the lawsuits proposed by the taxpayers to challenge the lawfulness of the charge of ICMS debts.

Author Biography

Leonardo Aguirra de Andrade, Universidade de São Paulo

Doutor e Mestre em Direito Tributário na USP.

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Published

2023-03-21

How to Cite

Aguirra de Andrade, L., & Sakata Fridman, R. (2023). The Flaws of the Article 166 of Brazilian Tax Code and the Impossibility of its Application to the Withdrawal of ICMS Judicial Deposits. Revista Direito Tributário Atual, (48), 242–277. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/1056

Issue

No. 48 (2021)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2021 Leonardo Aguirra de Andrade, Rosa Sakata Fridman

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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