Regarding the case:

According to the Minister, when the taxable event does not occur, or if its occurrence is found to be different from what was presumed, the right to a refund arises, insofar as... It is inappropriate to dissociate tax collection from the taxable event, from the legal relationship that governs that same collection. It is improper to enhance a legal fiction to, under the pretext of serving the collection technique, enshrine and condone true illicit enrichment, in which an undue amount is received by the one who is compelled to set an example.

Finally, it was stated that the State cannot appropriate amounts that do not correspond, considering the basis of incidence and the rate of contributions, as well as the collection regimes, to the tax actually due., concluding that The initial collection is done by estimate, and all estimates are provisional, followed by the appropriate adjustment once the value of the legal transaction is known.

News source: Conjur

News commented on by Laura Ivasco, Specialist Lawyer, OAB: 312.237, Graduated in 2010 from Anhanguera University/SP, Area of expertise: Customs Law, Foreign Trade.