Substituição tributária antecipada do ICMS fato gerador presumido ocorrido a menor

• Autor(a) principal: Wanderley, Thaís Caminha
• Data de Publicação: 2014
• 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/35771
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Substituição tributária; Antecipação do ICMS; Fato gerador presumido a menor; Direito tributário; Replacement tax; Anticipation of ICMS; The presumed taxable smaller; Tax law

This study aims to address the Institute of Tax Substitution "forward" with the ICMS as a starting point his admission to the Brazilian legal system bypassing all the legal instruments used by legislators, both the constituent and components thereof, as the infraconstucionais and even to refer to other legal instruments that have lent strength to Complementary Law topping the feature of this institute. This was the question of constitutional principles, both the tax that apply directly to the species but also those who are indirectly related to the way of interpreting and applying the tax substitution. Due to the peculiar shape of it has been handled this kind tax on Brazilian legal system, more specifically in the sphere of which have power to legislate, as well as those who have seized that power, which is devoted a chapter dealing with the opinions of renowned scholars who displeased manifest themselves in order to make choir in the miscellaneous legislative confrontation that comes over almost 40 years, outlining the issue, why this study. These doctrinal considerations dealt with the structure specifies the ICMS said normal by drawing a parallel with the structure of VAT - the tax substitution, specifying: the triggering event and presumed taxable and basis of calculation arbitrated. This was also the feature operational, the consequences of a taxable event and not made so infamous words "immediate and preferential restitution." As a final matter in this study, we addressed the placement of state courts, but the supreme court, showing all direction, not always peaceful, Justices of the courts on the tax substitution "forward" in both cases in relation to specific situations have happened presumed taxable events occurring on smaller, arguing in this case the diffuse control, as well as in the case of concentrated control when dealing with direct actions of unconstitutionality.