Law 13.606/2018: the (in)constitutional attempt to improve the tax credit requeriment

Abstract

The present research takes shape in the field of national Tax Law, more specifically with regard to the means of enforcing tax credit with a view to legislative innovation introduced by Law No. 13,606 / 2018, regulated by the Ordinance of the National Treasury Attorney-General’s Office No. 33/2018. In order to analyze the constitutionality of the provisions established by the aforementioned legislation, a theoretical framework is constructed in order to highlight the inefficiency of the main instrument for recovering the tax credit, the tax enforcement action. Based on doctrinal studies, jurisprudential and other sources such as the legislation pertinent to research, the bibliographic nature of the academic investigation is conceived, which seeks to establish scientific impartiality by demonstrating the arbitrariness that constitutes strong evidence for the unconstitutionality of the norms under review. Therefore, it is understood that in fact there is a need to improve the instruments for enforcing tax credit, however, this must be implemented in continuous dialogue with society in general, in addition to fulfilling with the dictates imposed by the Magna Charta.