The Incompatibility of the ICMS Tax Substitution and the Option fot Single National doi:http://dx.doi.org/10.5007/2177-7055.2012v33n64p285

Detalhes bibliográficos
Autor(a) principal: Pugliesi, Fábio
Data de Publicação: 2012
Tipo de documento: Artigo
Idioma: por
Título da fonte: Sequência (Florianópolis. Online)
Texto Completo: https://periodicos.ufsc.br/index.php/sequencia/article/view/2177-7055.2012v33n64p285
Resumo: This article examines the compatibility of the provisions of the Constitution of the Federative Republic of Brazil concerning the replacement tax and progressive legal framework for simplified and unique collection which includes the tax on circulation of merchandises and services on the interstate transportation and communication - ICMS. Analyze the subject of scrutiny by the simplified scheme introduced by Complementary Law 123 of 14 December 2006, called Simple National, means of control, collection and monitoring of National Simple. Exposes the historical of power to tax and the principle of non-cumulative ICMS. Exposes the replacement tax forms allowed, in particular the progressive tax replacement, and the Supreme Court ruling in the Federal Direct Action of Unconstitutionality n. 1851-4. Finally, it considers that the exercise is of replacing incompatible with the Single National tax.
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spelling The Incompatibility of the ICMS Tax Substitution and the Option fot Single National doi:http://dx.doi.org/10.5007/2177-7055.2012v33n64p285A Incompatibilidade da Substituição Tributária do ICMS com a Opção pelo Simples NacionalThis article examines the compatibility of the provisions of the Constitution of the Federative Republic of Brazil concerning the replacement tax and progressive legal framework for simplified and unique collection which includes the tax on circulation of merchandises and services on the interstate transportation and communication - ICMS. Analyze the subject of scrutiny by the simplified scheme introduced by Complementary Law 123 of 14 December 2006, called Simple National, means of control, collection and monitoring of National Simple. Exposes the historical of power to tax and the principle of non-cumulative ICMS. Exposes the replacement tax forms allowed, in particular the progressive tax replacement, and the Supreme Court ruling in the Federal Direct Action of Unconstitutionality n. 1851-4. Finally, it considers that the exercise is of replacing incompatible with the Single National tax.Este artigo estuda a compatibilidade das disposições da Constituição da República Federativa do Brasil, relativas à substituição tributária progressiva e ao regime jurídico de recolhimento simplificado e único em que se inclui o imposto sobre operações relacionadas à circulação de mercadorias e sobre prestações de serviços de transporte interestadual, intermunicipal e de comunicação (ICMS). Analisa-se a disciplina da apuração pelo regime simplificado instituído pela Lei Complementar n. 123, de 14 de dezembro de 2006, denominado Simples Nacional, os meios de controle da arrecadação e da fiscalização do Simples Nacional. Expõe o histórico, competência tributária, hipótese de incidência e o princípio da não cumulatividade do ICMS. Expõe as formas de substituição tributárias admitidas, em particular a substituição tributária progressiva, e o acórdão do Supremo Tribunal Federal na Ação Direta de Inconstitucionalidade n. 1.851-4. Por fim, considera que é incompatível o exercício da substituição tributária com o Simples Nacional.Universidade Federal de Santa Catarina2012-07-11info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufsc.br/index.php/sequencia/article/view/2177-7055.2012v33n64p28510.5007/2177-7055.2012v33n64p285Seqüência - Legal and Political Studies; V. 33 n. 64 (2012); 285-306Revista Seqüência: Estudos Jurídicos e Políticos; V. 33 n. 64 (2012); 285-306Seqüência Estudos Jurídicos e Políticos; V. 33 n. 64 (2012); 285-3062177-70550101-9562reponame:Sequência (Florianópolis. Online)instname:Universidade Federal de Santa Catarina (UFSC)instacron:UFSCporhttps://periodicos.ufsc.br/index.php/sequencia/article/view/2177-7055.2012v33n64p285/22473Pugliesi, Fábioinfo:eu-repo/semantics/openAccess2022-11-21T14:16:08Zoai:periodicos.ufsc.br:article/23411Revistahttps://periodicos.ufsc.br/index.php/sequenciaPUBhttps://periodicos.ufsc.br/index.php/sequencia/oai||sequencia@funjab.ufsc.br2177-70550101-9562opendoar:2022-11-21T11:34:55.194665Sequência (Florianópolis. Online) - Universidade Federal de Santa Catarina (UFSC)true
dc.title.none.fl_str_mv The Incompatibility of the ICMS Tax Substitution and the Option fot Single National doi:http://dx.doi.org/10.5007/2177-7055.2012v33n64p285
A Incompatibilidade da Substituição Tributária do ICMS com a Opção pelo Simples Nacional
title The Incompatibility of the ICMS Tax Substitution and the Option fot Single National doi:http://dx.doi.org/10.5007/2177-7055.2012v33n64p285
spellingShingle The Incompatibility of the ICMS Tax Substitution and the Option fot Single National doi:http://dx.doi.org/10.5007/2177-7055.2012v33n64p285
Pugliesi, Fábio
title_short The Incompatibility of the ICMS Tax Substitution and the Option fot Single National doi:http://dx.doi.org/10.5007/2177-7055.2012v33n64p285
title_full The Incompatibility of the ICMS Tax Substitution and the Option fot Single National doi:http://dx.doi.org/10.5007/2177-7055.2012v33n64p285
title_fullStr The Incompatibility of the ICMS Tax Substitution and the Option fot Single National doi:http://dx.doi.org/10.5007/2177-7055.2012v33n64p285
title_full_unstemmed The Incompatibility of the ICMS Tax Substitution and the Option fot Single National doi:http://dx.doi.org/10.5007/2177-7055.2012v33n64p285
title_sort The Incompatibility of the ICMS Tax Substitution and the Option fot Single National doi:http://dx.doi.org/10.5007/2177-7055.2012v33n64p285
author Pugliesi, Fábio
author_facet Pugliesi, Fábio
author_role author
dc.contributor.author.fl_str_mv Pugliesi, Fábio
description This article examines the compatibility of the provisions of the Constitution of the Federative Republic of Brazil concerning the replacement tax and progressive legal framework for simplified and unique collection which includes the tax on circulation of merchandises and services on the interstate transportation and communication - ICMS. Analyze the subject of scrutiny by the simplified scheme introduced by Complementary Law 123 of 14 December 2006, called Simple National, means of control, collection and monitoring of National Simple. Exposes the historical of power to tax and the principle of non-cumulative ICMS. Exposes the replacement tax forms allowed, in particular the progressive tax replacement, and the Supreme Court ruling in the Federal Direct Action of Unconstitutionality n. 1851-4. Finally, it considers that the exercise is of replacing incompatible with the Single National tax.
publishDate 2012
dc.date.none.fl_str_mv 2012-07-11
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
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format article
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dc.identifier.uri.fl_str_mv https://periodicos.ufsc.br/index.php/sequencia/article/view/2177-7055.2012v33n64p285
10.5007/2177-7055.2012v33n64p285
url https://periodicos.ufsc.br/index.php/sequencia/article/view/2177-7055.2012v33n64p285
identifier_str_mv 10.5007/2177-7055.2012v33n64p285
dc.language.iso.fl_str_mv por
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dc.relation.none.fl_str_mv https://periodicos.ufsc.br/index.php/sequencia/article/view/2177-7055.2012v33n64p285/22473
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
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dc.publisher.none.fl_str_mv Universidade Federal de Santa Catarina
publisher.none.fl_str_mv Universidade Federal de Santa Catarina
dc.source.none.fl_str_mv Seqüência - Legal and Political Studies; V. 33 n. 64 (2012); 285-306
Revista Seqüência: Estudos Jurídicos e Políticos; V. 33 n. 64 (2012); 285-306
Seqüência Estudos Jurídicos e Políticos; V. 33 n. 64 (2012); 285-306
2177-7055
0101-9562
reponame:Sequência (Florianópolis. Online)
instname:Universidade Federal de Santa Catarina (UFSC)
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instname_str Universidade Federal de Santa Catarina (UFSC)
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reponame_str Sequência (Florianópolis. Online)
collection Sequência (Florianópolis. Online)
repository.name.fl_str_mv Sequência (Florianópolis. Online) - Universidade Federal de Santa Catarina (UFSC)
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