The reimbursement by tax replacement of the tax on movement of goods and services in state of Santa Catarina, Brazil

Abstract

The tax on the movement of goods and services may be collected in advance through Tax Substitution, assuming a future chargeable event. However, the fact that generates the tax may not occur, or may occur differently than the presumed one, causing taxpayer harm. The right to reimbursement of amounts paid in part or in full is a liability to the taxpayer of the tax relationship, and it is this right that will be explained below. This is an exploratory work, with a qualitative approach, with a bibliographic-documentary focus, as it will be used doctrines, legislation and consultation of the jurisprudence on the subject. From the analysis of legislation, it is clear that, in the ICMS / SC Regulation, there is the possibility of reimbursement of the tax collected in tax substitution, which occurs in specific cases of theft, theft, deterioration or loss of goods or in the cases. of the generating fact is smaller than the presumed one, generating taxpayer harm. In the end, it is concluded that the taxpayer has the right to refund of amounts unduly paid.