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2021-12-30T13:41:47Z2021-12-30T13:41:47Z201872449479http://doi.org/10.12818/P.0304-2340.2018v72p4491984-1841http://hdl.handle.net/1843/38982https://orcid.org/ 0000-0002-6592-033XO objeto do presente artigo é lançar luz sobre as discussões subjacentes à declaração, pelo Supremo Tribunal Federal (STF), da mora do Congresso Nacional para regulamentar o art. 91 do Ato das Disposições Constitucionais Transitórias (ADCT). O dispositivo mencionado determina que seja editada lei complementar para regulamentar as transferências de recursos financeiros da União para os Estados, referentes à compensação pela perda de arrecadação pela desoneração do ICMS nas exportações. O primeiro ponto para o qual se chama a atenção é a relação entre autonomia fiscal e federalismo, principalmente sob o enfoque dos esforços centralizadores que a União empreende desde a promulgação da Constituição da República Federativa do Brasil de 1988 (CRFB/88). Em seguida, abordam-se os prejuízos ocasionados pela malfada política macroeconômica de incentivo às exportações praticada pela União, os quais ultrapassam as perdas de arrecadação e se relacionam, em grande medida, com a perda de autonomia política e com a desindustrialização dos Estados federados. Finalmente, a partir do estudo do resultado do julgamento da Ação Direta de Inconstitucionalidade por Omissão (ADO) n. 25, conclui-se que a norma a ser produzida para suprir a lacuna da regulamentação do art. 91 do ADCT deve contemplar as perdas experimentadas desde 1996, de forma a prover a compensação almejada pelos legisladores.This article addresses the underlying discussions about the declaration by the Federal Supreme Court, on the inaction of the Brazilian Congress in regulating Article 91 from the Act of Temporary Constitutional Provisions. (ADCT). This provision determines that a supplementary law should be edited to regulate the financial resources transferred from the Union to the States, regarding the compensation for the collection loss due to the exoneration of ICMS on exports. The starting point to which we wish to draw attention is the link between fiscal autonomy and federalism, especially under the focus of centralizing efforts that the Union has undertaken since the enactment of the Brazilian Constitution from 1988 (CRFB/88). Subsequently, the losses incurred by the ill-fated macroeconomic policy of exportation stimulus carried out by the Union is discussed, which overcome the losses of tax collection and are correlated largely with the loss of political autonomy (and the growing dependency on the Union) and with the deindustrialization of the States. Finally, from the study of the judgment of the Direct Action for the Declaration of Unconstitutionality by Omission n.25, we conclude that the rule which will be edited to complete the provision of Article 91 from the Act of Temporary Constitutional Provisions. (ADCT) must contain all the losses suffered since 1996, in a way to comply with the compensation idealized by the Brazilian lawmakers.porUniversidade Federal de Minas GeraisUFMGBrasilDIR - DEPARTAMENTO DE DIREITO PÚBLICORevista da Faculdade de Direito da Universidade Federal de Minas GeraisDireito tributárioFederalismoImposto sobre circulação de mercadorias e serviçosDireito tributárioICMSFederalismoA Lei Kandir e a ofensa ao equilíbrio federativoKandir act and the federative balanceinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttps://revista.direito.ufmg.br/index.php/revista/article/view/1919Onofre Alves Batista Júniorapplication/pdfinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFMGinstname:Universidade Federal de Minas Gerais (UFMG)instacron:UFMGLICENSELicense.txtLicense.txttext/plain; charset=utf-82042https://repositorio.ufmg.br/bitstream/1843/38982/1/License.txtfa505098d172de0bc8864fc1287ffe22MD51ORIGINALA Lei Kandir e a ofensa ao equilibrio federativo.pdfA Lei Kandir e a ofensa ao equilibrio federativo.pdfapplication/pdf572798https://repositorio.ufmg.br/bitstream/1843/38982/2/A%20Lei%20Kandir%20e%20a%20ofensa%20ao%20equilibrio%20federativo.pdfa7f5d894b093f6efef3ea855de4de72cMD521843/389822021-12-30 10:41:48.036oai:repositorio.ufmg.br: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Repositório InstitucionalPUBhttps://repositorio.ufmg.br/oaiopendoar:2021-12-30T13:41:48Repositório Institucional da UFMG - Universidade Federal de Minas Gerais (UFMG)false
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