A (in)constitucionalidade da responsabilidade tributária dos marketplaces pelo recolhimento de ICMS dos sellers

• Autor(a) principal: Luna, Leonardo Jerônimo Maciel de
• Data de Publicação: 2023
• Outros Autores: [e-mail]
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UERJ
• Texto Completo: http://www.bdtd.uerj.br/handle/1/19918
• topic: Digital economy; Tax liability; Digital intermediation platforms; Marketplaces; ICMS collection; Economia digital; Responsabilidade tributária; Plataformas digitais de intermediação; Marketplaces; Recolhimento de ICMS; CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO

The approach to the possible tax liability of digital intermediation platforms - also known as marketplaces - for the collection of ICMS from sellers, is a modern and necessary topic for Tax Law. The digital economy and the success of these mercantile formations bring new challenges in this area. Does the economic performance of these companies attribute an effective link with the occurrence of the taxable event to give rise to such tax obligation/liability framed in the legislation, or would any attribution in this sense be (un)constitutional/(i)legal? It is certain that this market is one of the most profitable in the world. In this way, the correct and fair collection of taxes must be a duty of the whole society, respecting, of course, the rights of taxpayers. Thus, this discussion is current and deserves a deep analysis by scholars, academia, courts, Legislative and Executive. Therefore, this research sought to understand the possibilities and limits proposed, as well as efficient criteria for granting or not such accountability. To support the research on this tax burden, the investigation sought the dialogue between the characters involved in the problem, our tax legislation, jurisprudence and others, always guided by the aspirations of fiscal federalism, fiscal justice, etc., using, therefore, a plural methodology. From the studies carried out, the conclusion of the research is that the accountability of marketplaces for mere intermediation is wrong, because, among other things, our legislation requires, in short, an at least indirect relationship with the occurrence of the taxable event, which does not occurs here, despite the excellent opposing arguments. In cases where mere intermediation is extrapolated, it may be possible to assign such a burden. It ends with the references and bibliography used.