The tax war and the unconstitutionality of the disallowance of ICMS credits resulting from operations in cases of granting fiscal benefits without authorization from CONFAZ

Detalhes bibliográficos
Autor(a) principal: Lopes, Carlos Eduardo Lopes
Data de Publicação: 2023
Outros Autores: Melo Rodrigues, Maria Eduarda, Gomes da Cunha, Vítor José
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista do CAAP (Online)
Texto Completo: https://periodicos.ufmg.br/index.php/caap/article/view/46992
Resumo: Taxwar is a serious obstacle to the implementation of the 1988 constitutional project, insofar as it prevents the Brazilian State from organizing its federal entities in harmony. The materialization of this “deformative” dispute in the tax disallowance is even more disastrous, insofar as it starts from a supposedly illegal act (tax incentives not approved by CONFAZ) that is mitigated by a reaction that is also materially illegal and indirectly unconstitutional (challenge of the credit highlighted in the invoice by the state receiving the goods). Thus, this distorting process makes the supposedly illegal act practiced by the state supplying the goods fall on the final taxpayer, which violates the rule of non-cumulative ICMS and the constitutional right to the tax credit, which can only be changed by the constitution itself.
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spelling The tax war and the unconstitutionality of the disallowance of ICMS credits resulting from operations in cases of granting fiscal benefits without authorization from CONFAZA Guerra Fiscal e a inconstitucionalidade da glosa de créditos de ICMS decorrentes de operações em caso de concessão de benefícios fiscais sem autorização do CONFAZ Taxwar is a serious obstacle to the implementation of the 1988 constitutional project, insofar as it prevents the Brazilian State from organizing its federal entities in harmony. The materialization of this “deformative” dispute in the tax disallowance is even more disastrous, insofar as it starts from a supposedly illegal act (tax incentives not approved by CONFAZ) that is mitigated by a reaction that is also materially illegal and indirectly unconstitutional (challenge of the credit highlighted in the invoice by the state receiving the goods). Thus, this distorting process makes the supposedly illegal act practiced by the state supplying the goods fall on the final taxpayer, which violates the rule of non-cumulative ICMS and the constitutional right to the tax credit, which can only be changed by the constitution itself. No âmbito do Direito Tributário a palavra glosa é utilizada para designar o impedimento do contribuinte de utilizar um crédito para abatimento de seus débitos fiscais. Muitas vezes ocorre pela vedação de créditos do Imposto sobre Circulação de Mercadorias e sobre Prestações de Serviços (ICMS) por parte do estado recebedor de mercadoria, cuja origem é de outro estado que institui incentivos fiscais não aprovados pelo Conselho Nacional de Política Fazendária (CONFAZ). Nesse sentido, constitui objeto desse estudo demonstrar que a glosa da unidade federativa recebedora de mercadoria, supostamente alvo de aplicação indevida de alíquotas de ICMS, é manifestamente ilegal e indiretamente inconsticuional, por se tratar de ato administrativo local que busca exercer o controle de constitucionalidade exclusivo do Supremo Tribunal Federal (STF). Nesse caminhar, primeiramente, irá-se demonstrar em que medida tal comportamento afronta a não-cumulatividade do imposto, adiante ficará comprovado que não cabe ao contribuinte o ônus de suportar a guerra fiscal entre os entes federativos e, por fim, passa-se a analisar o recente entendimento adotado pelo STF sobre a matéria.Centro Acadêmico Afonso Pena2023-03-21info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://periodicos.ufmg.br/index.php/caap/article/view/46992CAAP Journal; Vol. 27 No. 1-2 (2022); 1-12Revista do CAAP; v. 27 n. 1-2 (2022); 1-122238-38401415-0344reponame:Revista do CAAP (Online)instname:Universidade Federal de Minas Gerais (UFMG)instacron:UFMGporhttps://periodicos.ufmg.br/index.php/caap/article/view/46992/38164https://periodicos.ufmg.br/index.php/caap/article/view/46992/39300Copyright (c) 2023 Revista do Centro Acadêmico Afonso Penahttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessLopes, Carlos Eduardo LopesMelo Rodrigues, Maria EduardaGomes da Cunha, Vítor José2023-11-30T16:44:54Zoai:periodicos.ufmg.br:article/46992Revistahttps://periodicos.ufmg.br/index.php/caap/PUBhttps://periodicos.ufmg.br/index.php/caap/oairevista.caap@gmail.com2238-38401415-0344opendoar:2023-11-30T16:44:54Revista do CAAP (Online) - Universidade Federal de Minas Gerais (UFMG)false
dc.title.none.fl_str_mv The tax war and the unconstitutionality of the disallowance of ICMS credits resulting from operations in cases of granting fiscal benefits without authorization from CONFAZ
A Guerra Fiscal e a inconstitucionalidade da glosa de créditos de ICMS decorrentes de operações em caso de concessão de benefícios fiscais sem autorização do CONFAZ
title The tax war and the unconstitutionality of the disallowance of ICMS credits resulting from operations in cases of granting fiscal benefits without authorization from CONFAZ
spellingShingle The tax war and the unconstitutionality of the disallowance of ICMS credits resulting from operations in cases of granting fiscal benefits without authorization from CONFAZ
Lopes, Carlos Eduardo Lopes
title_short The tax war and the unconstitutionality of the disallowance of ICMS credits resulting from operations in cases of granting fiscal benefits without authorization from CONFAZ
title_full The tax war and the unconstitutionality of the disallowance of ICMS credits resulting from operations in cases of granting fiscal benefits without authorization from CONFAZ
title_fullStr The tax war and the unconstitutionality of the disallowance of ICMS credits resulting from operations in cases of granting fiscal benefits without authorization from CONFAZ
title_full_unstemmed The tax war and the unconstitutionality of the disallowance of ICMS credits resulting from operations in cases of granting fiscal benefits without authorization from CONFAZ
title_sort The tax war and the unconstitutionality of the disallowance of ICMS credits resulting from operations in cases of granting fiscal benefits without authorization from CONFAZ
author Lopes, Carlos Eduardo Lopes
author_facet Lopes, Carlos Eduardo Lopes
Melo Rodrigues, Maria Eduarda
Gomes da Cunha, Vítor José
author_role author
author2 Melo Rodrigues, Maria Eduarda
Gomes da Cunha, Vítor José
author2_role author
author
dc.contributor.author.fl_str_mv Lopes, Carlos Eduardo Lopes
Melo Rodrigues, Maria Eduarda
Gomes da Cunha, Vítor José
description Taxwar is a serious obstacle to the implementation of the 1988 constitutional project, insofar as it prevents the Brazilian State from organizing its federal entities in harmony. The materialization of this “deformative” dispute in the tax disallowance is even more disastrous, insofar as it starts from a supposedly illegal act (tax incentives not approved by CONFAZ) that is mitigated by a reaction that is also materially illegal and indirectly unconstitutional (challenge of the credit highlighted in the invoice by the state receiving the goods). Thus, this distorting process makes the supposedly illegal act practiced by the state supplying the goods fall on the final taxpayer, which violates the rule of non-cumulative ICMS and the constitutional right to the tax credit, which can only be changed by the constitution itself.
publishDate 2023
dc.date.none.fl_str_mv 2023-03-21
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufmg.br/index.php/caap/article/view/46992
url https://periodicos.ufmg.br/index.php/caap/article/view/46992
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufmg.br/index.php/caap/article/view/46992/38164
https://periodicos.ufmg.br/index.php/caap/article/view/46992/39300
dc.rights.driver.fl_str_mv Copyright (c) 2023 Revista do Centro Acadêmico Afonso Pena
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2023 Revista do Centro Acadêmico Afonso Pena
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Centro Acadêmico Afonso Pena
publisher.none.fl_str_mv Centro Acadêmico Afonso Pena
dc.source.none.fl_str_mv CAAP Journal; Vol. 27 No. 1-2 (2022); 1-12
Revista do CAAP; v. 27 n. 1-2 (2022); 1-12
2238-3840
1415-0344
reponame:Revista do CAAP (Online)
instname:Universidade Federal de Minas Gerais (UFMG)
instacron:UFMG
instname_str Universidade Federal de Minas Gerais (UFMG)
instacron_str UFMG
institution UFMG
reponame_str Revista do CAAP (Online)
collection Revista do CAAP (Online)
repository.name.fl_str_mv Revista do CAAP (Online) - Universidade Federal de Minas Gerais (UFMG)
repository.mail.fl_str_mv revista.caap@gmail.com
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