ICMS incidente nas operações de gasolina tipo "C"

• Autor(a) principal: Shigenaga, Talita
• Data de Publicação: 2016
• 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/35729
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; ICMS sobre combustível; Diferimento; Substituição tributária; Tax on aviation fuel; Tax deferment; Tax replacement

This study aims to demonstrate the peculiarities of the Tax on movement of goods in transactions with Gasoline "C". Gasoline station "C" , acquired in gas stations , is the result of the mixture of gasoline "A" with anhydrous alcohol (EAEC) . The Gasoline "C" , acquired in gas stations , is the result of the mixture of gasoline "A" with anhydrous alcohol ( EAEC ) . The Gasoline "A" are usually produced in refineries or purchased in Brazilian and foreign petrochemical plants already authorized by the ANP and EAEC are produced in plants. As a rule, the GST is taxed in the State and the principle of non - cumulative basis, the tax should generate credit in subsequent operations. But because of CONFAZ 110/2007 , Member States have agreed to use the institute of tax substitution " forward " and " back " about alcohol and biodisiel disentailing the conventional rules of ICMS in order to facilitate monitoring and prevent possible tax evasion t turns out, as will be demonstrated in detail the State Government to introduce such a systematic , extrapolates constitutional principles and ends up creating "new" tax the purpose of confiscation . Before the contest this paper seeks to first examine the constitutional principles that guarantee the institution of tax movement of goods and services- ICMS to later analyze the various unconstitutionality of said tax