A inconstitucionalidade das restrições ao crédito de ICMS em face do princípio da não-cumulatividade

• Autor(a) principal: Ferreira, Fernanda Maellaro
• Data de Publicação: 2011
• 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/34129
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; ICMS; Crédito; Restrição; Inconstitucionalidade; Não-cumulatividade; ICMS; Credit; Restriction; Unconstitutionality; Value-added

The ICMS (Tax on Circulation of Goods and Services) is a value added tax that currently represents a major source of revenue for Brazilian States. Under the value added rule, the taxpayer is entitled to receive credit over the amount of tax levied at the preceding stage of the value added chain and to offset the tax levied in the sales of goods. The Federal Constitution has delegated the discipline of this offset scheme to the supplementary law, however, what effectively has happened is the establishment of a series of restrictions to credit, resulting in clear violation of the Federal Constitution. Therefore, this paper seeks to examine, although briefly, the main limitation of the credit of ICMS, demonstrating its clear unconstitutionality and the current position of the superior courts on the subject