Benefícios fiscais do ICMS: positivação, natureza jurídica e requisitos de concessão
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Tipo de documento: | Tese |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da PUC_SP |
Texto Completo: | https://tede2.pucsp.br/handle/handle/21809 |
Resumo: | The tax benefits of ICMS are present in all Brazilian States and its Federal District and are the main architect, or the main “weapons”, of the inexorable predatory fiscal competition, called “fiscal war” between these legal entities of domestic public law, bringing consequences in various fields such as political, economic, social, and legal, which will be treated specifically in this work as a result of epistemic cut. The joint reading of article 155, paragraph 2, XII, “g”, of the Brazilian Federal Constitution of 1988, of Complementary Law 24/75 and of the new entry into the legal order, Complementary Law 160/17, followed by ICMS Agreement 190/17, provided elements for a better understanding of the positive impact of ICMS tax benefits, as well as its legal nature and concession requirements, not to mention the novel institute of validation inaugurated by LC 160/17. The justification of this research is based on the original approach of treatment of ICMS tax benefits, denomination adopted due to the generalizing expression used by LC 160/17, since this institute, in spite of its peculiarities, has not been the subject of sufficient scientific attention of the doctrine, in spatial terms with regard to the positivization process that has always been sufficiently distorted with regard to the tax benefits of ICMS, usually granted without observing the rules and the normative hierarchy, axiom of the legal order. The starting problems are: i) the exercise, sometimes unlawful, of the jurisdiction of the ICMS in granting its tax benefits, since the legal order obliges the State and the Federal District to meet requirements that will interfere with the validity of these exemptions; ii) the disorderly concession of benefits disobeying the phenomenon of positivization. The objective of the research is to investigate the phenomenon of the positive tax benefits of ICMS, verify the exercise of jurisdiction in the concession of these institutes, as well as delimit their legal nature and establish the requirements that must be met when they are granted to be considered valid. The methodology used is based on the analytical-hermeneutic method, sedimented by the School of Logical-Semantic Constructivism, with attention to the logical, semantic and pragmatic planes, delimiting the tax benefits of ICMS, with due epistemological cuts to better explain its positivization process, its legal nature and its concession requirements. The central hypothesis is that tax benefits of ICMS must, in addition to meeting certain requirements, obey the positivization process rigorously, otherwise, if deviations occur, these benefits suffer from invalidity, which is why jurisdiction to grant such exemptions would be exercised unlawfully. Also, having established the legal nature of ICMS tax benefits as the fifth tax exemption category, they always occupy the classification of individual and abstract standards, as the introducing vehicle, that is, the process, whose product will culminate in the outbreak of the incident through individual standards and concrete |
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Tomé, Fabiana Del Padrehttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4734951A5Farias, Mayra Andrade Marinho2018-12-19T09:32:05Z2018-12-10Farias, Mayra Andrade Marinho. Benefícios fiscais do ICMS: positivação, natureza jurídica e requisitos de concessão. 2018. 259 f. Tese (Doutorado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2018.https://tede2.pucsp.br/handle/handle/21809The tax benefits of ICMS are present in all Brazilian States and its Federal District and are the main architect, or the main “weapons”, of the inexorable predatory fiscal competition, called “fiscal war” between these legal entities of domestic public law, bringing consequences in various fields such as political, economic, social, and legal, which will be treated specifically in this work as a result of epistemic cut. The joint reading of article 155, paragraph 2, XII, “g”, of the Brazilian Federal Constitution of 1988, of Complementary Law 24/75 and of the new entry into the legal order, Complementary Law 160/17, followed by ICMS Agreement 190/17, provided elements for a better understanding of the positive impact of ICMS tax benefits, as well as its legal nature and concession requirements, not to mention the novel institute of validation inaugurated by LC 160/17. The justification of this research is based on the original approach of treatment of ICMS tax benefits, denomination adopted due to the generalizing expression used by LC 160/17, since this institute, in spite of its peculiarities, has not been the subject of sufficient scientific attention of the doctrine, in spatial terms with regard to the positivization process that has always been sufficiently distorted with regard to the tax benefits of ICMS, usually granted without observing the rules and the normative hierarchy, axiom of the legal order. The starting problems are: i) the exercise, sometimes unlawful, of the jurisdiction of the ICMS in granting its tax benefits, since the legal order obliges the State and the Federal District to meet requirements that will interfere with the validity of these exemptions; ii) the disorderly concession of benefits disobeying the phenomenon of positivization. The objective of the research is to investigate the phenomenon of the positive tax benefits of ICMS, verify the exercise of jurisdiction in the concession of these institutes, as well as delimit their legal nature and establish the requirements that must be met when they are granted to be considered valid. The methodology used is based on the analytical-hermeneutic method, sedimented by the School of Logical-Semantic Constructivism, with attention to the logical, semantic and pragmatic planes, delimiting the tax benefits of ICMS, with due epistemological cuts to better explain its positivization process, its legal nature and its concession requirements. The central hypothesis is that tax benefits of ICMS must, in addition to meeting certain requirements, obey the positivization process rigorously, otherwise, if deviations occur, these benefits suffer from invalidity, which is why jurisdiction to grant such exemptions would be exercised unlawfully. Also, having established the legal nature of ICMS tax benefits as the fifth tax exemption category, they always occupy the classification of individual and abstract standards, as the introducing vehicle, that is, the process, whose product will culminate in the outbreak of the incident through individual standards and concreteOs benefícios fiscais de ICMS, presentes em todos os Estados da Federação Brasileira e no Distrito Federal, são o principal artífice, ou as mais fundamentais “armas”, da inexorável concorrência fiscal predatória, denominada “guerra fiscal”, travada entre essas pessoas jurídicas de direito público interno, trazendo consequências em diversas searas, a exemplo da política, econômica, social, além da jurídica, enfoque este eleito neste trabalho. A leitura em conjunto do artigo 155, parágrafo 2º, XII, “g”, da Constituição Federal Brasileira de 1988, da Lei Complementar 24/75 e da recém-ingressa na ordem jurídica Lei Complementar 160/17, seguida pelo Convênio ICMS 190/17, forneceram elementos para melhor compreensão da positivação dos benefícios fiscais de ICMS, bem como sua natureza jurídica e seus requisitos de concessão, sem olvidar do novel instituto da convalidação inaugurado pela LC 160/17. A justificativa desta pesquisa se funda no enfoque original de tratamento dos benefícios fiscais de ICMS, denominação adotada em razão da expressão generalizadora utilizada pela LC 160/17, já que o referido instituto, inobstante suas peculiaridades não tem sido objeto de atenção científica suficiente por parte da doutrina, em especial no que se refere ao processo de positivação, que sempre foi bastante desvirtuado no que toca aos benefícios fiscais de ICMS, costumeiramente concedidos sem que fossem respeitadas as regras e a hierarquia normativa, axioma da ordem jurídica, firmados pela Ordem Jurídica. Os problemas de partida são: i) o exercício, por vezes ilícito, da competência do ICMS na concessão de seus benefícios fiscais, já que a ordem jurídica obriga os Estado e o Distrito Federal a atender requisitos que interferirão na validade dessas desonerações; ii) a concessão desordenada dos benefícios desobedecendo o fenômeno da positivação. O objetivo desta pesquisa é investigar o fenômeno da positivação dos benefícios fiscais de ICMS, verificar o exercício da competência na concessão desses institutos, bem como delimitar sua natureza jurídica e estabelecer os requisitos que devem ser atendidos quando de sua concessão para que sejam considerados válidos. A metodologia utilizada se vale do método analítico-hermenêutico, sedimentado pela Escola do Constructivismo Lógico-Semântico, com atenção aos planos lógico, semântico e pragmático, delimitando os benefícios fiscais de ICMS, com os devidos cortes epistemológicos para melhor explicar seu processo de positivação, sua natureza jurídica e seus requisitos de concessão. A hipótese central é de que os benefícios fiscais de ICMS devem, além de atender a determinados requisitos, obedecer ao processo de positivação de forma rigorosa, sob pena de que, ocorridos desvios, as referidas benesses padeçam de vícios de validade, razão pela qual a competência para a concessão dessas desonerações estaria sendo exercida de forma ilícita. Outrossim, firmada a natureza jurídica dos benefícios fiscais de ICMS como quinta categoria desonerativa, sempre ocupam a classificação de normas individuais e abstratas, na qualidade de veículo introdutor, isso quanto ao processo, cujo produto culminará inexoravelmente na eclosão da incidência por meio de normas individuais e concretasapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/47884/Mayra%20Andrade%20Marinho%20Farias.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBrasilFaculdade de DireitoEfetividade do DireitoBenefícios fiscaisImposto sobre circulação de mercadorias e serviçosEffectiveness of LawTax benefitsICMSCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOBenefícios fiscais do ICMS: positivação, natureza jurídica e requisitos de concessãoTax benefits of ICMS: positivization, legal nature and concession requirementsinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTMayra Andrade Marinho Farias.pdf.txtMayra Andrade Marinho Farias.pdf.txtExtracted texttext/plain665994https://repositorio.pucsp.br/xmlui/bitstream/handle/21809/4/Mayra%20Andrade%20Marinho%20Farias.pdf.txt7b7d10718d184381a51c00104487c266MD54LICENSElicense.txtlicense.txttext/plain; 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dc.title.por.fl_str_mv |
Benefícios fiscais do ICMS: positivação, natureza jurídica e requisitos de concessão |
dc.title.alternative.eng.fl_str_mv |
Tax benefits of ICMS: positivization, legal nature and concession requirements |
title |
Benefícios fiscais do ICMS: positivação, natureza jurídica e requisitos de concessão |
spellingShingle |
Benefícios fiscais do ICMS: positivação, natureza jurídica e requisitos de concessão Farias, Mayra Andrade Marinho Efetividade do Direito Benefícios fiscais Imposto sobre circulação de mercadorias e serviços Effectiveness of Law Tax benefits ICMS CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
Benefícios fiscais do ICMS: positivação, natureza jurídica e requisitos de concessão |
title_full |
Benefícios fiscais do ICMS: positivação, natureza jurídica e requisitos de concessão |
title_fullStr |
Benefícios fiscais do ICMS: positivação, natureza jurídica e requisitos de concessão |
title_full_unstemmed |
Benefícios fiscais do ICMS: positivação, natureza jurídica e requisitos de concessão |
title_sort |
Benefícios fiscais do ICMS: positivação, natureza jurídica e requisitos de concessão |
author |
Farias, Mayra Andrade Marinho |
author_facet |
Farias, Mayra Andrade Marinho |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Tomé, Fabiana Del Padre |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4734951A5 |
dc.contributor.author.fl_str_mv |
Farias, Mayra Andrade Marinho |
contributor_str_mv |
Tomé, Fabiana Del Padre |
dc.subject.por.fl_str_mv |
Efetividade do Direito Benefícios fiscais Imposto sobre circulação de mercadorias e serviços |
topic |
Efetividade do Direito Benefícios fiscais Imposto sobre circulação de mercadorias e serviços Effectiveness of Law Tax benefits ICMS CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
Effectiveness of Law Tax benefits ICMS |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
The tax benefits of ICMS are present in all Brazilian States and its Federal District and are the main architect, or the main “weapons”, of the inexorable predatory fiscal competition, called “fiscal war” between these legal entities of domestic public law, bringing consequences in various fields such as political, economic, social, and legal, which will be treated specifically in this work as a result of epistemic cut. The joint reading of article 155, paragraph 2, XII, “g”, of the Brazilian Federal Constitution of 1988, of Complementary Law 24/75 and of the new entry into the legal order, Complementary Law 160/17, followed by ICMS Agreement 190/17, provided elements for a better understanding of the positive impact of ICMS tax benefits, as well as its legal nature and concession requirements, not to mention the novel institute of validation inaugurated by LC 160/17. The justification of this research is based on the original approach of treatment of ICMS tax benefits, denomination adopted due to the generalizing expression used by LC 160/17, since this institute, in spite of its peculiarities, has not been the subject of sufficient scientific attention of the doctrine, in spatial terms with regard to the positivization process that has always been sufficiently distorted with regard to the tax benefits of ICMS, usually granted without observing the rules and the normative hierarchy, axiom of the legal order. The starting problems are: i) the exercise, sometimes unlawful, of the jurisdiction of the ICMS in granting its tax benefits, since the legal order obliges the State and the Federal District to meet requirements that will interfere with the validity of these exemptions; ii) the disorderly concession of benefits disobeying the phenomenon of positivization. The objective of the research is to investigate the phenomenon of the positive tax benefits of ICMS, verify the exercise of jurisdiction in the concession of these institutes, as well as delimit their legal nature and establish the requirements that must be met when they are granted to be considered valid. The methodology used is based on the analytical-hermeneutic method, sedimented by the School of Logical-Semantic Constructivism, with attention to the logical, semantic and pragmatic planes, delimiting the tax benefits of ICMS, with due epistemological cuts to better explain its positivization process, its legal nature and its concession requirements. The central hypothesis is that tax benefits of ICMS must, in addition to meeting certain requirements, obey the positivization process rigorously, otherwise, if deviations occur, these benefits suffer from invalidity, which is why jurisdiction to grant such exemptions would be exercised unlawfully. Also, having established the legal nature of ICMS tax benefits as the fifth tax exemption category, they always occupy the classification of individual and abstract standards, as the introducing vehicle, that is, the process, whose product will culminate in the outbreak of the incident through individual standards and concrete |
publishDate |
2018 |
dc.date.accessioned.fl_str_mv |
2018-12-19T09:32:05Z |
dc.date.issued.fl_str_mv |
2018-12-10 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/doctoralThesis |
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doctoralThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
Farias, Mayra Andrade Marinho. Benefícios fiscais do ICMS: positivação, natureza jurídica e requisitos de concessão. 2018. 259 f. Tese (Doutorado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2018. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/21809 |
identifier_str_mv |
Farias, Mayra Andrade Marinho. Benefícios fiscais do ICMS: positivação, natureza jurídica e requisitos de concessão. 2018. 259 f. Tese (Doutorado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2018. |
url |
https://tede2.pucsp.br/handle/handle/21809 |
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PUC-SP |
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Brasil |
dc.publisher.department.fl_str_mv |
Faculdade de Direito |
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Pontifícia Universidade Católica de São Paulo |
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