Legitimity to the Within the Framework of Tax Substitution: rhetoric, practice and contradictions
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Keywords

Tax substitution
Tax liability
Legitimacy
Financial repercussions
Anticipation
Generating fact
Taxpayer in fact Substituição tributária
Indébito tributário
Legitimidade
Repercussão financeira
Antecipação
Fato gerador
Contribuinte de fato

How to Cite

BASSANI, C. Legitimity to the Within the Framework of Tax Substitution: rhetoric, practice and contradictions. Journal of Law and Jurisprudence – Court of Justice of the State of Santa Catarina, Florianópolis (SC), v. 7, n. 1, p. 196–218, 2019. DOI: 10.37497/revistacejur.v7i1.319. Disponível em: https://cejur.emnuvens.com.br/cejur/article/view/319. Acesso em: 20 jul. 2025.

Abstract

This article proposes a brief study on the right of repetition of the tax loss accruing from operations taxed through the “progressive substitution regime”, or “forward”, considering the responsibility of the substitute and the dynamics that impels the payment of the tax without the prior verification of the generating event, which is considered only in perspective.
https://doi.org/10.37497/revistacejur.v7i1.319
PDF (Português (Brasil))

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