The Matter of Deposit in Tax Lawsuits

is Deposited Money Considered as Tax Payment?

Abstract

This article aims to analyze, based on the dialogue between Tax Law, Financial Law and Tax Procedural Law, that the money deposited in court by taxpayers cannot be considered as tax payment. Initially, it will be delimited what is the deposit in tax actions. Next, the article will identify the legal norms that govern the use of the funds from the deposits by the federative entities. Next, a criticism will be made of the arguments presented in court by the Tax Authorities that justify the denial of the substitution of the deposit by other guarantees. In the analysis, a temporal cut covering the health crisis caused by covid-19 will be made to identify the judicial reaction in this context.