Considerations on the icm calculation basis in the instantly, on term and financed sales
Autor(a) principal: | |
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Data de Publicação: | 2010 |
Outros Autores: | |
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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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 |
_version_ |
1799305929544433664 |