ICMS Seletivo e discricionariedade legislativa
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da PUC_SP |
Texto Completo: | https://tede2.pucsp.br/handle/handle/23016 |
Resumo: | The Constitution prescribes in article 155, §2º, III that ICMS (Tax on Circulation of Merchandise and Services) –tax on the circulation of goods and the provision of interstate, intercity transportation services, and communication –“may be selective due to the essentiality of the goods and services”. Such selective character, however, has provoked discussions since its advent in 1988, and is still waiting for a better definition by the Federal Supreme Court. This article focuses on selectivity of ICMS and the freedom of legislative regarding its implementation. Furthermore, the article discusses the interaction between taxesand taxpayers' fundamental rights, and if this freedom can be qualified as a legislative discretion. Also, this article investigates the selectivity of the ICMS in order to define its essential content given the undetermined concepts in constitution. Finally, this article defines the binding and discretionary aspects of the constitutional precept based on examination of state and district law |
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Costa, Regina Helenahttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K8205500T6Silva, Lázaro Reis Pinheiro2020-03-09T12:50:29Z2022-01-092019-11-11Silva, Lázaro Reis Pinheiro. ICMS seletivo e discricionariedade legislativa. 2019. 210 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2019.https://tede2.pucsp.br/handle/handle/23016The Constitution prescribes in article 155, §2º, III that ICMS (Tax on Circulation of Merchandise and Services) –tax on the circulation of goods and the provision of interstate, intercity transportation services, and communication –“may be selective due to the essentiality of the goods and services”. Such selective character, however, has provoked discussions since its advent in 1988, and is still waiting for a better definition by the Federal Supreme Court. This article focuses on selectivity of ICMS and the freedom of legislative regarding its implementation. Furthermore, the article discusses the interaction between taxesand taxpayers' fundamental rights, and if this freedom can be qualified as a legislative discretion. Also, this article investigates the selectivity of the ICMS in order to define its essential content given the undetermined concepts in constitution. Finally, this article defines the binding and discretionary aspects of the constitutional precept based on examination of state and district lawA Constituição prescreve, no artigo155, §2º, III, que o ICMS –imposto dos estados e do Distrito Federal sobre a circulação de mercadorias e prestação de serviços de transporte interestadual e intermunicipal e de comunicação–“poderá ser seletivo em função da essencialidade das mercadorias e dos serviços”. Referido caráter seletivo, contudo, tem provocado candentes discussões desde seu advento, em 1988, e ainda se encontra pendente de melhor definição dos seus contornos por parte do Supremo Tribunal Federal. Focalizando a seletividade em função da essencialidade no ICMS, o presente trabalho investiga a liberdade de conformação legislativa quanto à sua implementação, examinando inicialmente a interação entre a tributação e os direitos fundamentais dos contribuintes, bem como a possibilidade de qualificar-se a margem de atuação do legislador como uma discricionariedade legislativa. Em seguida, passa a examinar especificamente o ICMS seletivo, de modo atentar definir seu conteúdo essencial, à vista da indeterminação dos termos empregados pelo preceito constitucional, e, por fim, a partir do exame da legislação estadual e distrital, poder definir os aspectos de vinculação e discricionariedade do preceito constitucionalapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/51650/L%c3%a1zaro%20Reis%20Pinheiro%20Silva.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBrasilFaculdade de DireitoICMSImposto sobre circulação de mercadorias e serviçosDireito tributárioDiscricionariedade legislativaTaxation - Law and legislationLegislative discretionEssentiality of goods and servicesCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOICMS Seletivo e discricionariedade legislativainfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/embargoedAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTLázaro Reis Pinheiro Silva.pdf.txtLázaro Reis Pinheiro Silva.pdf.txtExtracted texttext/plain652139https://repositorio.pucsp.br/xmlui/bitstream/handle/23016/4/L%c3%a1zaro%20Reis%20Pinheiro%20Silva.pdf.txt8b61d7d162cfefacdbdd359938b69f35MD54LICENSElicense.txtlicense.txttext/plain; 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dc.title.por.fl_str_mv |
ICMS Seletivo e discricionariedade legislativa |
title |
ICMS Seletivo e discricionariedade legislativa |
spellingShingle |
ICMS Seletivo e discricionariedade legislativa Silva, Lázaro Reis Pinheiro ICMS Imposto sobre circulação de mercadorias e serviços Direito tributário Discricionariedade legislativa Taxation - Law and legislation Legislative discretion Essentiality of goods and services CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
ICMS Seletivo e discricionariedade legislativa |
title_full |
ICMS Seletivo e discricionariedade legislativa |
title_fullStr |
ICMS Seletivo e discricionariedade legislativa |
title_full_unstemmed |
ICMS Seletivo e discricionariedade legislativa |
title_sort |
ICMS Seletivo e discricionariedade legislativa |
author |
Silva, Lázaro Reis Pinheiro |
author_facet |
Silva, Lázaro Reis Pinheiro |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Costa, Regina Helena |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K8205500T6 |
dc.contributor.author.fl_str_mv |
Silva, Lázaro Reis Pinheiro |
contributor_str_mv |
Costa, Regina Helena |
dc.subject.por.fl_str_mv |
ICMS Imposto sobre circulação de mercadorias e serviços Direito tributário Discricionariedade legislativa |
topic |
ICMS Imposto sobre circulação de mercadorias e serviços Direito tributário Discricionariedade legislativa Taxation - Law and legislation Legislative discretion Essentiality of goods and services CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
Taxation - Law and legislation Legislative discretion Essentiality of goods and services |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
The Constitution prescribes in article 155, §2º, III that ICMS (Tax on Circulation of Merchandise and Services) –tax on the circulation of goods and the provision of interstate, intercity transportation services, and communication –“may be selective due to the essentiality of the goods and services”. Such selective character, however, has provoked discussions since its advent in 1988, and is still waiting for a better definition by the Federal Supreme Court. This article focuses on selectivity of ICMS and the freedom of legislative regarding its implementation. Furthermore, the article discusses the interaction between taxesand taxpayers' fundamental rights, and if this freedom can be qualified as a legislative discretion. Also, this article investigates the selectivity of the ICMS in order to define its essential content given the undetermined concepts in constitution. Finally, this article defines the binding and discretionary aspects of the constitutional precept based on examination of state and district law |
publishDate |
2019 |
dc.date.issued.fl_str_mv |
2019-11-11 |
dc.date.accessioned.fl_str_mv |
2020-03-09T12:50:29Z |
dc.date.available.fl_str_mv |
2022-01-09 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
Silva, Lázaro Reis Pinheiro. ICMS seletivo e discricionariedade legislativa. 2019. 210 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2019. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/23016 |
identifier_str_mv |
Silva, Lázaro Reis Pinheiro. ICMS seletivo e discricionariedade legislativa. 2019. 210 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2019. |
url |
https://tede2.pucsp.br/handle/handle/23016 |
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por |
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por |
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info:eu-repo/semantics/embargoedAccess |
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application/pdf |
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Pontifícia Universidade Católica de São Paulo |
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Programa de Estudos Pós-Graduados em Direito |
dc.publisher.initials.fl_str_mv |
PUC-SP |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Faculdade de Direito |
publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo |
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Biblioteca Digital de Teses e Dissertações da PUC_SP |
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