Ilegitimidade da cobrança tributária durante as restrições de atividades econômicas: possibilidade de prorrogação do recolhimento das obrigações tributárias pelo Judiciário

Abstract

The covid-19 pandemic, by the measures to restrict economic activities due to the virus containment guidelines, had significant impacts on companies in the segments most affected by such restrictions. In this regard, this research focus on the effects and possibilities of taxation on these companies, discussing the legitimacy of their maintenance during restrictive periods and, mostly, how to mitigate the arising economic impacts. Thus, through exploratory research, carried out from the handling of bibliographic and documental analysis, the concept of tax is taken as a starting point, working on the comparison of its mandatory aspect with the principles inherent to the economic order and the national tax system. Thereby, it passed through the typical competences of the Powers of the Republic, delimiting its scope of action; and the concepts of deadline for payment of tax obligations, moratorium, installments, exemption and amnesty were listed, highlighting their differences and power of initiative, according to the performance of the Powers previously defined. Subsequently, the concept of payment term was further developed, from the perspective of the criteria of the tax incidence matrix rule, the principle of legality and judgments of convenience and opportunity. Therefore, correlating the themes highlighted above and, through the inductive method, it was concluded that the maintenance of tax collection in periods of restrictions of economic activities was illegitimate, so that it was understood by the possibility of the Judicial Branch granting the extension of the collection of tax obligations, as a way to mitigate the economic situation of the companies affected by the restrictive measures.