ICMS no comércio eletrônico: tributação nas compras online

• Autor(a) principal: Sousa, Luiz Sérgio dos Santos
• Data de Publicação: 2017
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/34855
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; ICMS; Fato gerador; E-commerce; Bitributação; Inconstitucionalidade; Interestadual; Intermunicipal; Estado; ICMS; Facto renerator; E-commerce; Double taxation; Unconstitutionality state; Interstate rate

This monographic about Commerce and taxation, specifically the tax on movement of goods and services (ICMS), in this step, there is a divergence in the collection of this tax, Interstate coming even to double taxation. In this sense, the search to explain all points monograph divergent and convergent, in order to seek a possible solution, since the Supreme Court, however, did not decide on the matter. It is worth noting that the "war tax", in reason of the difference between State tax rates, where some States charge 7, other Member States arrive to charge 12, with this, virtual companies, seek to deploy their headquarters in States that charge the lowest rate, with order to cheapen products, however, the sale over the internet involves buyers from all over the world, causing those States with lower tax rates raise more. In this sense, some State, glimpsing this loss, edited specific laws to raise those taxes that soon were deemed unconstitutional by the Supreme Court