Ações tributárias
Autor | Aurélio Passos |
Ocupação do Autor | Coordenador |
Páginas | 655-655 |
Page 655
OAB - FGV - VIII EXAME
107. O Sr. Afrânio dos Santos, administrador da empresa "X", que atua no ramo industrial, percebeu ter efetuado pagamento do IPI maior que o efetivamente devido, ao longo de certo período.
Com base no cenário acima, para fins de aconselhar o administrador acerca da possibilidade de obtenção da restituição do montante recolhido a maior, assinale a afirmativa correta:
(a) Não é possível a restituição, pois o pagamento foi espontâneo, incidindo a máxima "quem paga mal paga duas vezes".
(b) Não é possível a restituição, pois, embora pago indevidamente, não cabe restituição de tributo indireto.
(c) Cabe apenas pedido administrativo de restituição, em razão do pagamento indevido.
(d) Cabe pedido judicial de repetição de indébito, desde que a empresa comprove ter assumido o referido encargo, sem tê-lo transferido a terceiro.
_________________________________________________________________________________
(a) Incorreta. É possível a restituição do valor indevidamente recolhido de forma espontânea, conforme preconiza o art. 165, I, do CTN. Destaca-se:
"Art. 165. O sujeito passivo tem direito, independentemente de prévio protesto, à restituição total ou parcial do tributo, seja qual for a modalidade do seu pagamento, ressalvado o disposto no § 4º do art. 162, nos seguintes casos:
I - cobrança ou pagamento espontâneo de tributo indevido ou maior que o devido em face da legislação tributária aplicável, ou da natureza ou circunstâncias materiais do fato gerador efetivamente ocorrido."
(b) Incorreta. Há possibilidade de restituição de tributo indireto, desde que observado o art. 166 do CTN, que estatui: "a restituição de tributos que comportem, por sua...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Exame da OAB. Questões Comentadas
- Tributário
- Limitações constitucionais ao poder de tributar e princípios tributários
- Definição de tributos e espécies tributárias
- Impostos e contribuições em espécie
- Competência tributária
- Vigência, aplicação, interpretação e integração da legislação tributária
- Elementos constitutivos da obrigação tributária e relação jurídico-tributária
- Responsabilidade tributária
- Crédito tributário e lançamento
- Suspensão, extinção, exclusão do crédito tributário
- Garantias e privilégios do crédito tributário
- Administração tributária, fiscalização e processo administrativo fiscal
- Dívida ativa, inscrição, certidões e execução fiscal
- Ações tributárias
- Outras matérias e temas combinados
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