Considerations on the icm calculation basis in the instantly, on term and financed sales

Detalhes bibliográficos
Autor(a) principal: Silva, Emílio Borges e
Data de Publicação: 2010
Outros Autores: Sahão, Maíra Priscinotti
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista do Direito Público
Texto Completo: https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/7570
Resumo: The inclusion of the financial burden of interest and monetary correction in the measurement of the calculation basis of the ICM (tax on circulation or operation of Goods) in the various modalities of sale is subject on which the doctrine has been bent and that’s causing numerous controversies in under case law. Therefore, this study aims to clarify the distinguishing features between species in order to sell goods in the long run and funded, in support of the legal and tax understanding about the inclusion or not of the alleged financial increases in the base of the ICM.
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spelling Considerations on the icm calculation basis in the instantly, on term and financed salesConsiderações a cerca da base de cáulculo do icm nas operações de vendas à vista, a prazo e financiadasICMCalculation BasisInstantly saleson term salesFinanced sales.ICMBase de CálculoVendas à vistaVendas a prazoVendasfinanciadas.The inclusion of the financial burden of interest and monetary correction in the measurement of the calculation basis of the ICM (tax on circulation or operation of Goods) in the various modalities of sale is subject on which the doctrine has been bent and that’s causing numerous controversies in under case law. Therefore, this study aims to clarify the distinguishing features between species in order to sell goods in the long run and funded, in support of the legal and tax understanding about the inclusion or not of the alleged financial increases in the base of the ICM.A inclusão dos encargos financeiros de juros e correção monetária na mensuração da base de cálculo do ICM (Imposto sobre operações de Circulação de Mercadorias) nas diversas modalidades de venda é tema sobre o qual a doutrina tem-se debruçado e é motivo de inúmeras controvérsias no âmbito jurisprudencial. Por conseguinte, o presente estudo objetiva esclarecer os traços distintivos entre as espécies de venda de mercadorias à vista, a prazo e financiada, para embasar o entendimento jurídico-tributário acerca da inclusão ou não dos aludidos acréscimos financeiros na base de cálculo do ICMUniversidade Estadual de Londrina2010-07-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/757010.5433/1980-511X.2010v5n1p94Revista do Direito Público; v. 5 n. 1 (2010); 94-1061980-511Xreponame:Revista do Direito Públicoinstname:Universidade Estadual de Londrina (UEL)instacron:UELporhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/7570/6655Silva, Emílio Borges eSahão, Maíra Priscinottiinfo:eu-repo/semantics/openAccess2017-03-16T16:44:22Zoai:ojs.pkp.sfu.ca:article/7570Revistahttps://www.uel.br/revistas/uel/index.php/direitopubPUBhttps://www.uel.br/revistas/uel/index.php/direitopub/oai||rdpubuel@uel.br1980-511X1980-511Xopendoar:2017-03-16T16:44:22Revista do Direito Público - Universidade Estadual de Londrina (UEL)false
dc.title.none.fl_str_mv Considerations on the icm calculation basis in the instantly, on term and financed sales
Considerações a cerca da base de cáulculo do icm nas operações de vendas à vista, a prazo e financiadas
title Considerations on the icm calculation basis in the instantly, on term and financed sales
spellingShingle Considerations on the icm calculation basis in the instantly, on term and financed sales
Silva, Emílio Borges e
ICM
Calculation Basis
Instantly sales
on term sales
Financed sales.
ICM
Base de Cálculo
Vendas à vista
Vendas a prazo
Vendas
financiadas.
title_short Considerations on the icm calculation basis in the instantly, on term and financed sales
title_full Considerations on the icm calculation basis in the instantly, on term and financed sales
title_fullStr Considerations on the icm calculation basis in the instantly, on term and financed sales
title_full_unstemmed Considerations on the icm calculation basis in the instantly, on term and financed sales
title_sort Considerations on the icm calculation basis in the instantly, on term and financed sales
author Silva, Emílio Borges e
author_facet Silva, Emílio Borges e
Sahão, Maíra Priscinotti
author_role author
author2 Sahão, Maíra Priscinotti
author2_role author
dc.contributor.author.fl_str_mv Silva, Emílio Borges e
Sahão, Maíra Priscinotti
dc.subject.por.fl_str_mv ICM
Calculation Basis
Instantly sales
on term sales
Financed sales.
ICM
Base de Cálculo
Vendas à vista
Vendas a prazo
Vendas
financiadas.
topic ICM
Calculation Basis
Instantly sales
on term sales
Financed sales.
ICM
Base de Cálculo
Vendas à vista
Vendas a prazo
Vendas
financiadas.
description The inclusion of the financial burden of interest and monetary correction in the measurement of the calculation basis of the ICM (tax on circulation or operation of Goods) in the various modalities of sale is subject on which the doctrine has been bent and that’s causing numerous controversies in under case law. Therefore, this study aims to clarify the distinguishing features between species in order to sell goods in the long run and funded, in support of the legal and tax understanding about the inclusion or not of the alleged financial increases in the base of the ICM.
publishDate 2010
dc.date.none.fl_str_mv 2010-07-15
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artigo avaliado pelos Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/7570
10.5433/1980-511X.2010v5n1p94
url https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/7570
identifier_str_mv 10.5433/1980-511X.2010v5n1p94
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/7570/6655
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Estadual de Londrina
publisher.none.fl_str_mv Universidade Estadual de Londrina
dc.source.none.fl_str_mv Revista do Direito Público; v. 5 n. 1 (2010); 94-106
1980-511X
reponame:Revista do Direito Público
instname:Universidade Estadual de Londrina (UEL)
instacron:UEL
instname_str Universidade Estadual de Londrina (UEL)
instacron_str UEL
institution UEL
reponame_str Revista do Direito Público
collection Revista do Direito Público
repository.name.fl_str_mv Revista do Direito Público - Universidade Estadual de Londrina (UEL)
repository.mail.fl_str_mv ||rdpubuel@uel.br
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