Notes on Tax Proceedings – Anti-Enforcement Actions
Notes on Tax Proceedings – Anti-Enforcement Actions
DOI:
https://doi.org/10.51473/rcmos.v1i2.2025.1287Keywords:
Tax procedure. Anti-enforcement actions. Taxpayer defense.Abstract
This study examines tax procedure, focusing on anti-enforcement actions, which are legal remedies filed by taxpayers to challenge unlawful tax claims. Due to the absence of a Tax Procedure Code, the Civil Procedure Code and the Tax Enforcement Law apply. Main remedies include Declaratory Action, Annulment Action, Writ of Mandamus, Tax Enforcement Objections (and related forms), Payment-in-Deposit Action, and Tax Refund Claim. These measures ensure due process, the right to defense, and tax justice, preventing abuses and the unlawful enrichment of the State.
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Copyright (c) 2025 Marlon Costa (Autor)
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