A tributação pelo ICMS no regime de partilha para a exploração de petróleo e gás natural

• Autor(a) principal: Lopes, Lívia Pinheiro
• Data de Publicação: 2013
• 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/1/17194
• topic: Petróleo e Gás Natural; Novo Marco Regulatório; Contrato de Partilha; Tributação; ICMS; Oil and Gas; New Regulatory Acts; Product Sharing Contract; Taxation; Tax on Distribution of Goods and Services (ICMS); CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO

This dissertation aims to cover the theme of exploration and production of Oil and Gas based off the pre-salt layer, through discussions on possible occurrences of Tax on Distribution of Goods and Services (ICMS) on the development of the Product Sharing Contract. In order to best cover the theme, this dissertation has been structured in two parts. The first one, which portrays regulatory and general aspects, has been subdivided into two chapters. The first chapter is on the state monopoly over oil and gas, covering the constitutional rule that supports it through the lenses of the classical methods of legal interpretation. The second chapter exposes the theme of the New Regulatory Acts of the Oil and Gas sector of Brazil, developed in the year of 2010 and consisted of three laws, as follows: the authorization for the criation of the PPSA, the creation of the Pre-Salt Social Fund, the onerous assignment towards Petrobras, and finally, the one that appears to be the main change introduced, the product sharing system for the production and exploration of oil and gas. The second part of the dissertation is dedicated to tax. It is also subdivided into chapters. The third chapter demonstrates the legimiticity of tax unfolding by the Union, the member states and the municipalities, within the territorial sea, continental shelf and exclusive economical zone. Chapter four covers interrogations throughout Tax on Distribution of Goods and Services (ICMS) requirements on (i) the extraction of oil & gas, (ii) the product sharing (ii.1) between the Union and hired consorts and (ii.2) between consorts, and (iii) on the transportation of the hydrocarbonates from the production terminal to the Oil Companies storage facilities. Finally, as towards the conclusion, incongruencies on tax attempts on facts that are far from being characterized as eligible for tax are displayed