Estudo da modalidade substituição tributária do ICMS e dos institutos ressarcimento e complemento do ICMS-ST

• Autor(a) principal: Ruy, Leticia Nery
• Data de Publicação: 2022
• 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/32888
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Complementação; ICMS; ICMS ST; Inconstitucionalidade; Substituição tributária; Ressarcimento; Complementation; ICMS; ICMS ST; Unconstitutionality; Tax replacement; Repayment

This work aims, primarily, at analyzing the antagonism that permeates the requirement of complementing the ICMS-ST, when the total amount of the operation destined to the final consumer is greater than the presumed taxable amount at the time of the anticipated withholding of the tax, as well as the shock provoked between federal entities as a result of the use of tax benefits for attracting investments, in order to understand the extent of autonomy and the possibility of its limitation to avoid tax wars.It then continues to the demonstration of the relationship between the federative principle and tax immunities, highlighting the limitations and possibilities of modifying tax powers, for the improvement of the national tax system. To this end, the fundamentals of tax law were addressed, in order to observe the relationship established between the State, the taxpayer, and the constitutional principles, in particular, the one established by article 150, § 7 of the Federal Constitution.The methodology used was that of bibliographical research, through the study of tax legislation, doctrine and decisions issued by courts of law, to present an analysis about the aforementioned collection and the reasons for its unconstitutionality, surrounded by the legal uncertainty that it establishes