A legitimidade passiva dos Estados, Distrito Federal e dos Municípios para figurarem nas ações de repetição do indébito do imposto sobre a renda retido na fonte

Abstract

This work is subject to income tax withholding, more specifically the possibility of the legal entity of public law, as a tax substitution and hence retainer included in the defendant's overpayment of demand. To complete thefeasibility and relevance of this subjective procedural topography, it was divided into four parts. The first was sketched a brief history of taxes, with an emphasis on income tax. The second is an analysis of the peculiarities of the positive tax law andtheir doctrinal reflections. In the third specifically addressed the income tax with emphasis on the form of collection of withholding tax. Finally, the fourth part dealt with the overpayment of action and the circumstances that lead to the conclusion that the legal entity of public law, the tax retainer, being the holder of the storage product is the legitimate party to appear in defendant. The methodology was qualitative, through bibliographic research in many important scholars in the field of law and national tax law, legislative and judicial