Abstract
This analysis deals with article 166 of the National Tax Code which imposes special requirements for the repetition of the so-called indirect taxes. For that purpose it analyzes initially the classification of direct and indirect taxes under the criteria of the financial impact. Next, it criticizes holdings ns. 71 and 546 of the Federal Supreme Court which dealt with that subject prior to the enactment of the Tax Cod. The analysis shows further how that subject was considered at the time of the drafting of the Code, and, lastly, presents arguments for the interpretation of article 166 with a view of preventing that it be used as an impediment to the right of restitution of taxes which payment was not due.
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