RE 593.849/MG: limites e implicações – análise do julgado

• Autor(a) principal: Silva, Renan Tortoro
• 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/32034
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Direito tributário; ICMS; Substituição tributária; ICMS-ST; RE 593.849/MG; STF; Restituição; Complementação; ICMS; ICMS-ST; Tax substitution; Refund; Complementation; Constitutionality; Judgment

The scope of this legal monograph will be, primarily, about the analysis of the Extraordinary Appeal No. 593.849/MG. The judgment marked an abrupt change in a established jurisprudence, with regard to the regime of forward tax substitution, on a presumed taxable event, having established the thesis that "the refund of the difference of the Tax on Circulation of Goods and Services (ICMS) overpaid under the forward tax substitution regime is due if the effective calculation basis of the operation is lower than the presumed one. ". In this way, it was postulated that if the presumed calculation basis results in a higher value than that effectively practiced, the taxpayer will be entitled to a refund under the terms of art. 150, § 7 of the 1988 Constitution. The objective is a detailed analysis of the theme, addressing the main points brought up by the RE throughout its course, in addition to its possible developments, with emphasis on the unconstitutional institute of the requirement of supplementary ICMS by some states. The present work will be used to expose this concept, as well as to present elements of its unconstitutionality and illegality. The doctrinaire, legislative and case law history of the tax substitution regime with anticipated collection will also be analyzed, in order to determine whether the collection has a definitive or provisional nature. Nevertheless, it is also necessary to verify the main arguments contained in the judgment of RE No. 593.849/MG, which were pillars for the possibility of "refunding" the ICMS-ST. It is also necessary to initially expose and discuss the concepts and figures that permeate the ICMS and the ICMS-ST