O controle judicial da seletividade constitucional tributária e a incidência do ICMS sobre o consumo de energia elétrica no Brasil

• Autor(a) principal: Fonseca, Vinícius Simões Borges Espinheira
• Data de Publicação: 2021
• Outros Autores: Faria, Edimur Ferreira de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista da Faculdade de Direito UFPR (Online)
• Texto Completo: https://revistas.ufpr.br/direito/article/view/67065
• topic: Direito; Direito Público; Direito Constitucional Tributário; ICMS. Seletividade constitucional tributária. Energia elétrica. Poder discricionário. Controle judicial.; ICMS. Constitutional tax selectivity. Electrical energy. Discretionary power. Judicial review.

The present paper aims to analyse the constitutional principle of tax selectivity established by the Brazilian Constitution of 1988 for the tax on the circulation of goods, interstate and intercity transportation and communication services (ICMS for its Portuguese initials), in order to elucidate some issues related to its incidence on electrical energy consumption in Brazil, as well as to establish the limits of the judicial review over the way in which the competent taxing entity interprets and applies, in practice, the aforementioned rule. To reach this objective, a bibliographical review, and an analysis of the legislation, in particular that of the state of Minas Gerais, and the jurisprudence of the Brazilian Supreme Federal Court on this subject have been used as working methodology. In the end, the conclusion reached was that, under the Brazilian democratic rule of law, the Judiciary can and ought to review all normative acts issued about indeterminate legal concepts, such as the tax selectivity, in the fulfilment of its institutional role in the legal order.