A não cumulatividade do ICMS nos serviços de transporte interestadual e intermunicipal

• Autor(a) principal: Melo, Renan Souza de
• Data de Publicação: 2022
• 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/31546
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Direito tributário; ICMS; Serviço de transporte; Não cumulatividade; Crédito físico; Crédito financeiro; Insumos; Tax law; ICMS transport service; Not cumulative; Physical credit; Financial credit; Inputs

The present work aims to explore the non-cumulative nature of the tax on circulation of the intercity and interstate transport service, relating the constitutional text to national legislation, notably Complementary Law 87 of 1996, as well as to investigate the determinations that state laws and treasury bodies impose for the right to compensation of credits in transport services. We will approach the temporal development of the ICMS non-cumulative structure, an important step that will allow us to understand how the doctrinal currents on the right to credit developed and the effects of the legislative changes that have repercussions to date. Based on the teachings of Paulo de Barros Carvalho, we will discuss the ICMS matrix rule regarding the transport service, which will allow us to identify the elements that should or should not be considered non-cumulative. The matrix rule for the use of ICMS credits will also be the object of study of this work, because it is through it that we will be able to observe the interpretative limits of the legislation and criticize the existing theses on the subject. We will also seek to present the aspects defined by the national legislation for the institutes: inputs, fixed assets and goods for use and consumption, elements that depending on the classification may greatly vary in the application of non-cumulative