Material intermediário de produção e as implicações sobre a possibilidade do seu creditamento frente ao princípio da não cumulatividade do ICMS

• Autor(a) principal: Soares, Karyne Santos
• Data de Publicação: 2020
• 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/26586
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Aproveitamento de crédito do ICMS; Material intermediário; Não cumulatividade; Insumos; Use of ICMS credit; Intermediate material; No cumulativity; Inputs

The purpose of this article is to study the hypothesis of taking advantage of the ICMS credit levied on the acquisition of intermediate goods, used in the production process of a given asset. To this end, an analysis of the scope and effectiveness of the principle of non-cumulativity pertaining to the ICMS was carried out, and a study of the relevant legislation and the jurisprudential understanding regarding the referred subject was also made. The characteristics of the ICMS were also approached using the structuring of its tax assessment matrix rule and its credit assessment matrix rule, focusing on its material aspects. Therefore, the main objective of the study was to analyze the possibility that the practices adopted by taxpayers regarding the possibility of crediting intermediate products consumed during the production chains of goods subject to legal circulation operations are considered legal. Having made the necessary definitions, it was concluded that the infraconstitutional regulation authorizes credit on intermediate production materials, since the commandments established by LC 87/96 are favorable to credit authorization and not to its prohibition, which are listed in the law