O direito de crédito do ICMS na guerra fiscal
Autor(a) principal: | |
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Data de Publicação: | 2011 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações do Mackenzie |
Texto Completo: | http://dspace.mackenzie.br/handle/10899/23730 |
Resumo: | Approaches de tax credit of the State Value-Added Tax (ICMS) under de conflict nominated as tax war among States and the Federal District. Investigates the evolution of the Tax on Sales and Consignees IVC to the State Value-Added Tax ICMS, with the upcomping of the non-accumulativity, up to the current model of ICMS, a Tax of the States and the Federal District, but with national nature. Verifies whether the non-accumulativity constitutes a principle or a rule, the consequences of such classification and the update interpretation of the Judiciary Power, analyzing the formal and material conditions of the right to the credit. Questions the economic autonomy of the federal entity as a condition to the success to the model of Federation and analyzes the incentive to the economy of such entitites by means of a unilateral tax benefit, as well as the economic consequences of the tax war, concluding by the offense to the non-competition rules. It intends to analyze the initiatives adopted in the tax war, which vary from the enactment of new tax benefits until political agreements among States and the Federal District, including the discussion by means of Declaratory Suit of Unconstitutionality (Ação Direta de Inconstitucionalidade) and tax assessment against taxpayers that acquire the merchandise or service granted with unilateral tax benefit in its origin. Evaluates the favorable arguments to the right to the ICMS credit in the tax war, comparing it with the current jurisprudence of the Federal Supreme Court and with the conditions to the credit studied before. |
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2016-03-15T19:33:42Z2020-05-28T18:05:46Z2011-12-032020-05-28T18:05:46Z2011-02-24http://dspace.mackenzie.br/handle/10899/23730Approaches de tax credit of the State Value-Added Tax (ICMS) under de conflict nominated as tax war among States and the Federal District. Investigates the evolution of the Tax on Sales and Consignees IVC to the State Value-Added Tax ICMS, with the upcomping of the non-accumulativity, up to the current model of ICMS, a Tax of the States and the Federal District, but with national nature. Verifies whether the non-accumulativity constitutes a principle or a rule, the consequences of such classification and the update interpretation of the Judiciary Power, analyzing the formal and material conditions of the right to the credit. Questions the economic autonomy of the federal entity as a condition to the success to the model of Federation and analyzes the incentive to the economy of such entitites by means of a unilateral tax benefit, as well as the economic consequences of the tax war, concluding by the offense to the non-competition rules. It intends to analyze the initiatives adopted in the tax war, which vary from the enactment of new tax benefits until political agreements among States and the Federal District, including the discussion by means of Declaratory Suit of Unconstitutionality (Ação Direta de Inconstitucionalidade) and tax assessment against taxpayers that acquire the merchandise or service granted with unilateral tax benefit in its origin. Evaluates the favorable arguments to the right to the ICMS credit in the tax war, comparing it with the current jurisprudence of the Federal Supreme Court and with the conditions to the credit studied before.Aborda o direito de crédito do ICMS na denominada guerra fiscal entre Estados e o Distrito Federal. Investiga a evolução do Imposto sobre Vendas e Consignações - IVC ao Imposto sobre Circulação de Mercadorias ICM, com o surgimento da não-cumulatividade, até o modelo atual do ICMS, Imposto de competência dos Estados e do Distrito Federal de caráter nacional. Verifica se a não-cumulatividade constitui princípio ou regra, as conseqüências dessa classificação e a interpretação atual do Poder Judiciário, perscrutando os requisitos formais e materiais ao direito de crédito. Questiona a autonomia econômica do ente federado como um dos pressupostos ao sucesso do modelo de federação e analisa o fomento à economia dos entes federados por meio de benefício fiscal unilateral, assim como as conseqüências econômicas da guerra fiscal, concluindo pela ofensa às regras de concorrência. Procura analisar as iniciativas adotadas na guerra fiscal na guerra fiscal, que variam desde a edição de novos benefícios fiscais unilaterais até acordos políticos entre Estados e Distrito Federal, passando pela discussão por meio de Ação Direta de Inconstitucionalidade e pela lavratura de autos de infração contra os contribuintes adquirentes de mercadoria ou serviço amparado por benefício fiscal unilateral na origem. Avalia os argumentos favoráveis ao direito de crédito na guerra fiscal, comparando-os com a atual jurisprudência do Supremo Tribunal Federal e com os requisitos do direito de crédito anteriormente estudados.Fundo Mackenzie de PesquisaporUniversidade Presbiteriana MackenzieDireito Político e EconômicoUPMBRDireitoICMSnão-cumulatividadeguerra fiscalfederalismoconcorrênciadireito ao crédito do ICMSICMSnon-accumulativitytax warfederalismcompetition rulesright to the credit of the ICMSCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOO direito de crédito do ICMS na guerra fiscalinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisCosta, Alcides Jorgehttp://lattes.cnpq.br/9528822025039599Schoueri, Luís Eduardohttp://lattes.cnpq.br/7526232154022238Lins, Robson Maiahttp://lattes.cnpq.br/2291759900750297http://lattes.cnpq.br/5166152599102273Batista, Luiz Rogério Sawayainfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações do Mackenzieinstname:Universidade Presbiteriana Mackenzie (MACKENZIE)instacron:MACKENZIE10899/237302020-05-28 15:05:46.375Biblioteca Digital de Teses e Dissertaçõeshttp://tede.mackenzie.br/jspui/PRI |
dc.title.por.fl_str_mv |
O direito de crédito do ICMS na guerra fiscal |
title |
O direito de crédito do ICMS na guerra fiscal |
spellingShingle |
O direito de crédito do ICMS na guerra fiscal Batista, Luiz Rogério Sawaya ICMS não-cumulatividade guerra fiscal federalismo concorrência direito ao crédito do ICMS ICMS non-accumulativity tax war federalism competition rules right to the credit of the ICMS CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
O direito de crédito do ICMS na guerra fiscal |
title_full |
O direito de crédito do ICMS na guerra fiscal |
title_fullStr |
O direito de crédito do ICMS na guerra fiscal |
title_full_unstemmed |
O direito de crédito do ICMS na guerra fiscal |
title_sort |
O direito de crédito do ICMS na guerra fiscal |
author |
Batista, Luiz Rogério Sawaya |
author_facet |
Batista, Luiz Rogério Sawaya |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Costa, Alcides Jorge |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/9528822025039599 |
dc.contributor.referee1.fl_str_mv |
Schoueri, Luís Eduardo |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/7526232154022238 |
dc.contributor.referee2.fl_str_mv |
Lins, Robson Maia |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/2291759900750297 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/5166152599102273 |
dc.contributor.author.fl_str_mv |
Batista, Luiz Rogério Sawaya |
contributor_str_mv |
Costa, Alcides Jorge Schoueri, Luís Eduardo Lins, Robson Maia |
dc.subject.por.fl_str_mv |
ICMS não-cumulatividade guerra fiscal federalismo concorrência direito ao crédito do ICMS |
topic |
ICMS não-cumulatividade guerra fiscal federalismo concorrência direito ao crédito do ICMS ICMS non-accumulativity tax war federalism competition rules right to the credit of the ICMS CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
ICMS non-accumulativity tax war federalism competition rules right to the credit of the ICMS |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
Approaches de tax credit of the State Value-Added Tax (ICMS) under de conflict nominated as tax war among States and the Federal District. Investigates the evolution of the Tax on Sales and Consignees IVC to the State Value-Added Tax ICMS, with the upcomping of the non-accumulativity, up to the current model of ICMS, a Tax of the States and the Federal District, but with national nature. Verifies whether the non-accumulativity constitutes a principle or a rule, the consequences of such classification and the update interpretation of the Judiciary Power, analyzing the formal and material conditions of the right to the credit. Questions the economic autonomy of the federal entity as a condition to the success to the model of Federation and analyzes the incentive to the economy of such entitites by means of a unilateral tax benefit, as well as the economic consequences of the tax war, concluding by the offense to the non-competition rules. It intends to analyze the initiatives adopted in the tax war, which vary from the enactment of new tax benefits until political agreements among States and the Federal District, including the discussion by means of Declaratory Suit of Unconstitutionality (Ação Direta de Inconstitucionalidade) and tax assessment against taxpayers that acquire the merchandise or service granted with unilateral tax benefit in its origin. Evaluates the favorable arguments to the right to the ICMS credit in the tax war, comparing it with the current jurisprudence of the Federal Supreme Court and with the conditions to the credit studied before. |
publishDate |
2011 |
dc.date.available.fl_str_mv |
2011-12-03 2020-05-28T18:05:46Z |
dc.date.issued.fl_str_mv |
2011-02-24 |
dc.date.accessioned.fl_str_mv |
2016-03-15T19:33:42Z 2020-05-28T18:05:46Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://dspace.mackenzie.br/handle/10899/23730 |
url |
http://dspace.mackenzie.br/handle/10899/23730 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
Universidade Presbiteriana Mackenzie |
dc.publisher.program.fl_str_mv |
Direito Político e Econômico |
dc.publisher.initials.fl_str_mv |
UPM |
dc.publisher.country.fl_str_mv |
BR |
dc.publisher.department.fl_str_mv |
Direito |
publisher.none.fl_str_mv |
Universidade Presbiteriana Mackenzie |
dc.source.none.fl_str_mv |
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Universidade Presbiteriana Mackenzie (MACKENZIE) |
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MACKENZIE |
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MACKENZIE |
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Biblioteca Digital de Teses e Dissertações do Mackenzie |
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Biblioteca Digital de Teses e Dissertações do Mackenzie |
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