A impossibilidade de glosa pelo fisco do crédito do icms do contribuinte de boa-fé e a aplicação da súmula 509 do stj

• Autor(a) principal: Souza, Rafael Beraldo de
• 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/27293
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Adquirente de boa-fé; Súmula 509 do STJ

The present conclusion work of the Tax Law specialization course aims to analyze the situations in which are framed hypotheses of "good faith" recognition of the taxpayer who acquires goods of companies declared unqualified, authorizing the ICMS credit. The work begins with the study of law as language, on the assumption that there is no right without language; it is analyzed (RMITocm) Tax Incidence Matrix Rule - ICMS-ocm and its hypothesis of incidence; it will be also covered the principle of non-cumulative of taxes and suspension for the tax revenue of ICMS credit highlighted in documents declared later unqualified; An approach to the subject of the acquirer’s "good faith", its elements and evidence will be done, bringing up for discussion the current positions of the Tax Office, some Courts of Justice and the High Court of Justice, finishing with the conclusions