A guerra fiscal no âmbito do icms aspectos gerais sobre a glosa de créditos e as recentes decisões do judiciário

• Autor(a) principal: Sant’Anna, Aline Nogueira Leite
• Data de Publicação: 2013
• 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/33187
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; ICMS; Guerra fiscal; Benefícios fiscais; Glosa de crédito; Contribuinte; ICMS; “Fiscal War”; Tax benefits; Disallowance of tax credits; Taxpayer

The following project aims to analyze the ICMS aspects related to the topic of “Fiscal War”, and most of such aspects have been discussed and questioned for quite a long time. Under the scenario of the Tax Law in force, this subject may be considered one of the most complexes and controversial when it comes to our Law. Such complexity happens due to the fact that the ICMS is a State VAT, which means that each State and the Distrito Federal has jurisdiction to create laws. As consequence from the power of each State may create its own law, several States have granted ICMS benefits and incentives to taxpayers without approval from the National Treasury Council for ICMS Purposes (free translation for “CONFAZ”), what is demanded by Complementary Law 24/75. In view of this scenario, the taxpayers that acquire goods from States that grant ICMS incentives without approval from CONFAZ may be punished by his own State. Moreover, it will be presented the main grounds against the tax assessments relate to ICMS credit, as also about the imposition of penalties and recent doctrine and jurisprudential mattes regarding this issue