ICMS e as transferências interestaduais de mercadorias entre estabelecimentos do mesmo titular
Autor(a) principal: | |
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Data de Publicação: | 2016 |
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/7045 |
Resumo: | The purpose of the present work is to strengthen the idea thar ICMS is configured as a subspecies of tax in interstate transfers of goods between business establishments of the same owner. Therefore, we start the work establishing our position regarding the meaning of the word federation, as well as the concept of federation under the legal perspective. Further up we study the characteristics of the federative principle distribution of powers and autonomy and its importance in the interpretation and aplication of legislation regarding ICMS. Then we fix our understanding in relation to taxation power and we study all elements comprising the logical structure of the ICMS legislative competence law, which will serve as an instrument for us to verify how the constitutional principles and the complementary statements interfere in the exercise of jurisdiction. Proceeding with our work, we perform research regarding the topic complementary law . In our understanding the sense of the term complementary law is stricto and of national reach. We explain the roles of complementary law and its triple function to stablish general norms in tax law, especially in regard to ICMS. Subsequently we examine the matrix-rule of ICMS incidence in commercial operations with goods. We clarify the ambiguity of the term matrix-rule . We analyze the method a combination of case of incidence and tax base - to identify a tax subspecies. We observe that the initials ICMS can shelter numerous materialities. We separate the elements of ICMS incidence matrix-rule to better study the tax exaction. Then we evaluate the importance of the non-cumulative principle. We note that it is a constitutional principle with objective limits, whose technical character operates after the occurrence of the tax legal fact. We ve arrived to the understanding that the sense of the term charged is relative to incidence and that the exceptions to the non cumulative principle are only exemption and no incidence . Finally, we apply the premises discussed to the interstate transfers between business establishments of the same owner. We issued our opinion regarding the elements (federative principle, non cumulative principle and autonomy of the business establishments) that interfer in the exercise of ICMS legislative competence in interstate transfers. We have performed the decomposition of the material criterion of the incidence hypothesis and therefore we have assigned legal sense to the terms transfers , interstate , business establishments and owner . We understand that the value of the transferences is the tax base. We ve put together the incidence hypothesis and the tax base to arrive at the conclusion that ICMS on interstate transfers is a tax subspecies. Subsequently, we compare our understanding with the work of several authors and the jurisprudence on the matter |
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Tomé, Fabiana Del Padrehttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4794182J9http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4857712D4Araújo Júnior, Alírio Carvalho de2016-04-26T20:24:17Z2016-04-042016-03-08Araújo Júnior, Alírio Carvalho de. ICMS e as transferências interestaduais de mercadorias entre estabelecimentos do mesmo titular. 2016. 208 f. Dissertação (Mestrado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2016.https://tede2.pucsp.br/handle/handle/7045The purpose of the present work is to strengthen the idea thar ICMS is configured as a subspecies of tax in interstate transfers of goods between business establishments of the same owner. Therefore, we start the work establishing our position regarding the meaning of the word federation, as well as the concept of federation under the legal perspective. Further up we study the characteristics of the federative principle distribution of powers and autonomy and its importance in the interpretation and aplication of legislation regarding ICMS. Then we fix our understanding in relation to taxation power and we study all elements comprising the logical structure of the ICMS legislative competence law, which will serve as an instrument for us to verify how the constitutional principles and the complementary statements interfere in the exercise of jurisdiction. Proceeding with our work, we perform research regarding the topic complementary law . In our understanding the sense of the term complementary law is stricto and of national reach. We explain the roles of complementary law and its triple function to stablish general norms in tax law, especially in regard to ICMS. Subsequently we examine the matrix-rule of ICMS incidence in commercial operations with goods. We clarify the ambiguity of the term matrix-rule . We analyze the method a combination of case of incidence and tax base - to identify a tax subspecies. We observe that the initials ICMS can shelter numerous materialities. We separate the elements of ICMS incidence matrix-rule to better study the tax exaction. Then we evaluate the importance of the non-cumulative principle. We note that it is a constitutional principle with objective limits, whose technical character operates after the occurrence of the tax legal fact. We ve arrived to the understanding that the sense of the term charged is relative to incidence and that the exceptions to the non cumulative principle are only exemption and no incidence . Finally, we apply the premises discussed to the interstate transfers between business establishments of the same owner. We issued our opinion regarding the elements (federative principle, non cumulative principle and autonomy of the business establishments) that interfer in the exercise of ICMS legislative competence in interstate transfers. We have performed the decomposition of the material criterion of the incidence hypothesis and therefore we have assigned legal sense to the terms transfers , interstate , business establishments and owner . We understand that the value of the transferences is the tax base. We ve put together the incidence hypothesis and the tax base to arrive at the conclusion that ICMS on interstate transfers is a tax subspecies. Subsequently, we compare our understanding with the work of several authors and the jurisprudence on the matterO propósito do presente trabalho é fortalecer a ideia de que o ICMS se configura como uma subespécie tributária nas transferências interestaduais de mercadorias entre estabelecimentos do mesmo titular. Por isso, começamos o trabalho estabelecendo nossa posição sobre o sentido da palavra federação, assim como o conceito de federação sob a perspectiva jurídica. Mais adiante estudamos sobre as características do princípio federativo repartição de competências e autonomia e a sua importância na interpretação e aplicação da legislação referente ao ICMS. Em seguida, fixamos nosso entendimento em relação à competência tributária e estudamos todos os elementos que compõem a estrutura lógica da norma de competência legislativa do ICMS, a qual servirá de instrumento para verificarmos como os princípios constitucionais e os enunciados complementares interferem no exercício da competência. Prosseguindo nossa pesquisa, fazemos investigações a respeito da lei complementar. Assentamos que o sentido da expressão lei complementar é stricto e de caráter nacional. Explicamos sobre as funções da lei complementar e da sua função tríplice para estabelecer normas gerais em direito tributário, mormente no que se refere ao ICMS. No momento seguinte, examinamos a regra-matriz do ICMS nas operações mercantis com mercadorias. Esclarecemos a ambiguidade da expressão regra-matriz. Analisamos o método binômio da hipótese de incidência e base de cálculo para se identificar uma subespécie tributária. Observamos que a sigla ICMS pode albergar inúmeras materialidades. Separamos os elementos da regra-matriz de incidência do ICMS para melhor estudar a exação tributária. No próximo ponto, avaliamos a importância do princípio da não cumulatividade. Assinalamos que se trata de um princípio constitucional de limite objetivo, cujo caráter técnico se opera após a ocorrência do fato jurídico tributário. Obtivemos a compreensão de que o sentido do termo cobrados é de incidir e que as exceções ao princípio da não cumulatividade são somente a isenção e a não incidência. Por fim, aplicamos as premissas estudadas às transferências interestaduais entre estabelecimentos do mesmo titular. Emitimos nossa opinião quanto aos elementos (princípio federativo, princípio da não cumulatividade e autonomia dos estabelecimentos) que interferem no exercício da competência legislativa do ICMS nas transferências interestaduais. Fizemos a decomposição do critério material da hipótese de incidência e assim atribuímos sentidos jurídicos aos termos transferências , interestaduais , estabelecimentos e titular . Compreendemos que o valor das transferências é a base de cálculo. Conjugamos a hipótese de incidência e a base de cálculo para obter a conclusão de que o ICMS das transferências interestaduais é uma subespécie tributária. Na sequencia, fazemos o cotejo de nossa opinião com a opinião de alguns autores e da jurisprudência sobre o temaCoordenação de Aperfeiçoamento de Pessoal de Nível Superiorapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/16173/Alirio%20Carvalho%20de%20Araujo%20Junior.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBRFaculdade de DireitoICMSTransferências interestaduaisInterstate transfersCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOICMS e as transferências interestaduais de mercadorias entre estabelecimentos do mesmo titularinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTAlirio Carvalho de Araujo Junior.pdf.txtAlirio Carvalho de Araujo Junior.pdf.txtExtracted texttext/plain507668https://repositorio.pucsp.br/xmlui/bitstream/handle/7045/3/Alirio%20Carvalho%20de%20Araujo%20Junior.pdf.txtfbfd8a2039dffe811b745930ab846478MD53ORIGINALAlirio Carvalho de Araujo Junior.pdfapplication/pdf1685330https://repositorio.pucsp.br/xmlui/bitstream/handle/7045/1/Alirio%20Carvalho%20de%20Araujo%20Junior.pdf03471f9e8fe0f29f7fa4aba0884d6751MD51THUMBNAILAlirio Carvalho de Araujo Junior.pdf.jpgAlirio Carvalho de Araujo Junior.pdf.jpgGenerated Thumbnailimage/jpeg1943https://repositorio.pucsp.br/xmlui/bitstream/handle/7045/2/Alirio%20Carvalho%20de%20Araujo%20Junior.pdf.jpgcc73c4c239a4c332d642ba1e7c7a9fb2MD52handle/70452022-08-22 21:12:27.568oai:repositorio.pucsp.br:handle/7045Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-08-23T00:12:27Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.por.fl_str_mv |
ICMS e as transferências interestaduais de mercadorias entre estabelecimentos do mesmo titular |
title |
ICMS e as transferências interestaduais de mercadorias entre estabelecimentos do mesmo titular |
spellingShingle |
ICMS e as transferências interestaduais de mercadorias entre estabelecimentos do mesmo titular Araújo Júnior, Alírio Carvalho de ICMS Transferências interestaduais Interstate transfers CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
ICMS e as transferências interestaduais de mercadorias entre estabelecimentos do mesmo titular |
title_full |
ICMS e as transferências interestaduais de mercadorias entre estabelecimentos do mesmo titular |
title_fullStr |
ICMS e as transferências interestaduais de mercadorias entre estabelecimentos do mesmo titular |
title_full_unstemmed |
ICMS e as transferências interestaduais de mercadorias entre estabelecimentos do mesmo titular |
title_sort |
ICMS e as transferências interestaduais de mercadorias entre estabelecimentos do mesmo titular |
author |
Araújo Júnior, Alírio Carvalho de |
author_facet |
Araújo Júnior, Alírio Carvalho de |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Tomé, Fabiana Del Padre |
dc.contributor.advisor1Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4794182J9 |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4857712D4 |
dc.contributor.author.fl_str_mv |
Araújo Júnior, Alírio Carvalho de |
contributor_str_mv |
Tomé, Fabiana Del Padre |
dc.subject.por.fl_str_mv |
ICMS Transferências interestaduais |
topic |
ICMS Transferências interestaduais Interstate transfers CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
Interstate transfers |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
The purpose of the present work is to strengthen the idea thar ICMS is configured as a subspecies of tax in interstate transfers of goods between business establishments of the same owner. Therefore, we start the work establishing our position regarding the meaning of the word federation, as well as the concept of federation under the legal perspective. Further up we study the characteristics of the federative principle distribution of powers and autonomy and its importance in the interpretation and aplication of legislation regarding ICMS. Then we fix our understanding in relation to taxation power and we study all elements comprising the logical structure of the ICMS legislative competence law, which will serve as an instrument for us to verify how the constitutional principles and the complementary statements interfere in the exercise of jurisdiction. Proceeding with our work, we perform research regarding the topic complementary law . In our understanding the sense of the term complementary law is stricto and of national reach. We explain the roles of complementary law and its triple function to stablish general norms in tax law, especially in regard to ICMS. Subsequently we examine the matrix-rule of ICMS incidence in commercial operations with goods. We clarify the ambiguity of the term matrix-rule . We analyze the method a combination of case of incidence and tax base - to identify a tax subspecies. We observe that the initials ICMS can shelter numerous materialities. We separate the elements of ICMS incidence matrix-rule to better study the tax exaction. Then we evaluate the importance of the non-cumulative principle. We note that it is a constitutional principle with objective limits, whose technical character operates after the occurrence of the tax legal fact. We ve arrived to the understanding that the sense of the term charged is relative to incidence and that the exceptions to the non cumulative principle are only exemption and no incidence . Finally, we apply the premises discussed to the interstate transfers between business establishments of the same owner. We issued our opinion regarding the elements (federative principle, non cumulative principle and autonomy of the business establishments) that interfer in the exercise of ICMS legislative competence in interstate transfers. We have performed the decomposition of the material criterion of the incidence hypothesis and therefore we have assigned legal sense to the terms transfers , interstate , business establishments and owner . We understand that the value of the transferences is the tax base. We ve put together the incidence hypothesis and the tax base to arrive at the conclusion that ICMS on interstate transfers is a tax subspecies. Subsequently, we compare our understanding with the work of several authors and the jurisprudence on the matter |
publishDate |
2016 |
dc.date.accessioned.fl_str_mv |
2016-04-26T20:24:17Z |
dc.date.available.fl_str_mv |
2016-04-04 |
dc.date.issued.fl_str_mv |
2016-03-08 |
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 |
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Araújo Júnior, Alírio Carvalho de. ICMS e as transferências interestaduais de mercadorias entre estabelecimentos do mesmo titular. 2016. 208 f. Dissertação (Mestrado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2016. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/7045 |
identifier_str_mv |
Araújo Júnior, Alírio Carvalho de. ICMS e as transferências interestaduais de mercadorias entre estabelecimentos do mesmo titular. 2016. 208 f. Dissertação (Mestrado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2016. |
url |
https://tede2.pucsp.br/handle/handle/7045 |
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por |
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Pontifícia Universidade Católica de São Paulo |
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Programa de Estudos Pós-Graduados em Direito |
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PUC-SP |
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BR |
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Faculdade de Direito |
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Pontifícia Universidade Católica de São Paulo |
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