A proteção jurídica do contribuinte de fato no sistema tributário nacional

Abstract

The taxpayer is the subject upon whom the burden deriving from the lato sensu legal-tax relationship ultimately falls under, taking into consideration the aegis of indirect taxation. Considering the relevance of the theme in the tax area and taxpayers' lives, as well as the effects that the inclusion of this category of passive subjection may have in the tax system itself, we tried to analyze the theme alongside the jurisprudence, the specialized legal literature, and the National Tax System, thus obtaining subsidies from all these interpretative sources to assess the existence, or lack thereof, of legal protection to the de facto taxpayer in our Legal System. For this, we sought support in works by different authors, as well as in court case laws, comparing them chronologically, in order to understand the various positions adopted. Finally, it was possible to identify that the supposed protection granted to the taxpayer is in fact supported only in the legal literature and the jurisprudence of the national courts, thus suffering, nowadays, with the lack of legal support.