A mecânica das retenções tributárias: praticabilidade e limites

Abstract

This paper has the purpose to verify the disposition identified as systematic of tax withholdings. Such legal-tax instrument represents an important tool to allow a greater celerity in the tax assessment by the Tax Authorities, proliferating in the source of Tax Law under the canopy of feasibility. However, it becomes relevant to perform a scientific analysis of such mechanism of tax assessment to the purpose to unveil all the possibilities as well as the legal limitations to its introduction in the positive law system. In this respect, it is employed of suggested method of logic-semantic constructivism, being possible to verify that the systematic of tax withholdings comprise, basically, the coordination between the following legal norms: (i) main rule of tax assessment, (ii)the own withholding rule, and, in certain circumstances, (iii) tax credit and tax offset rules