O critério econômico e a incidência do ICMS entre estabelecimentos do mesmo titular: reflexões sobre o pacto federativo e a não cumulatividade

• Autor(a) principal: Corrêa, Vanessa Benelli
• Data de Publicação: 2017
• 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/1/9780
• topic: ICMS; Goods; Transference among establishments held by the same legal entity; Economic criteria; Establishments autonomy; Supplementary Law 87/96; Federal Pact; Non-cumulative principle; ICMS; Mercadorias; Estabelecimentos do mesmo titular; Critério econômico; Pluralismo metodológico; Autonomia dos estabelecimentos; Pacto federativo; Não cumulatividade; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

The dissertation was developed through the analysis of the interpretation criteria of ICMS generator fact- tax upon operations related to circulation of goods; interstate and inter-municipal provision of transport services, provided in the Federal Constitution of 1988, article 155, Item II. It is important to highlight that it stands out as the main source of revenue to the States coffers. However, the national doctrine diverges when it comes to the constitutionality of the incidence of such tax on the circulation of goods among same holder establishments (article 12, Item I, Supplementary Law 87/96). The proposal of this research lies in ascertaining the foundations of the physical, juridical and economic concepts of the expression transactions concerning the circulation of goods in order to assure a definition which is consistent to the constitutional text. Therefore, using the hypothetico-deductive method, it was possible to analyze the three different meanings and verify the consequences of each hypothesis. In order to enable the understanding of such theme, bibliographic and documental review was essential, reaching constitutional texts, various legislations and case law concerning the topic. That way, the economic concept shapes itself into the constitutional command, acclaiming the fiscal federalism and the non-cumulative principle. The physical and juridical criteria are, for themselves, insufficient to interpret the ICMS materiality. The result of the research contributes to reconstruct the juridical concept which is adopted jurisprudentially in Superior Courts, which requires the goods title to be transferred and, consequently, inhibits the incidence of such tax on the circulation of goods among establishments held by the same legal entity. In spite of that, the economic criteria provide unity to the legal order when it allows the tax incidence on the transference of goods through the productive chain, even for economic unities which belong to the same holder, observing the autonomy of the establishments and the constitutional provisions that rule this matter.