Inconstitucionalidade da exigência fiscal de complementação do ICMS ST
Tipo
TCC
Data de publicação
2024-06
Periódico
Citações (Scopus)
Autores
Giliberti, Deborah Marcon
Orientador
Takano, Caio Augusto
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
A questão quanto à definitividade da base de cálculo para frente sempre suscitou
diversas controvérsias e foi motivo de litigiosidade. No entanto, a partir da prolação da decisão
de mérito nos autos do RE nº 593.849/MG (Tema 201) pelo STF, Estados e Municípios
passaram a ter mais um artificio para fundamentar a cobrança indevida da diferença de ICMS -
Substituição Tributária, quando a base de cálculo presumida se revelar menor que a base de
cálculo efetiva. O presente trabalho busca demonstrar a ilegalidade e inconstitucionalidade
desta pretensão fiscal, a partir da evolução histórica da substituição tributária para frente e da
análise da evolução jurisprudencial, em especial quanto ao precedente mencionado, julgado
pela sistemática dos recursos repetitivos pelo Supremo Tribunal Federal. Além disso, será
realizado um estudo aprofundado acerca dos métodos de hermenêutica jurídica, a fim de aplicar
os mencionados mecanismos à interpretação do art. 150, §7º, da Constituição Federal, a fim de
possibilitar o melhor entendimento dos limites impostos pelo legislador contribuinte no tocante
à cobrança da exação fiscal. Dessa forma, o presente trabalho busca não apenas evidenciar a
ilegalidade e inconstitucionalidade da pretensão fiscal em questão, mas também oferecer
subsídios para uma reflexão crítica e fundamentada sobre as práticas tributárias no Brasil,
visando promover uma maior segurança jurídica e proteção dos direitos dos contribuintes.
The issue regarding the definitiveness of the forward calculation basis of the ICMS calculated in the Tax Substitution regime has always raised several controversies and has been a cause of litigation. However, with the pronouncement of the decision in the Extraordinary Appel No. 593,849/MG (Theme 201) by the Brazilian Supreme Court (STF), States and Municipalities have gained another tool to justify the undue collection of the difference of ICMS - Tax Substitution, when the presumed calculation base is lower than the effective calculation base. This study aims to demonstrate the illegality and unconstitutionality of this fiscal claim, based on the historical evolution of forward tax substitution and the analysis of jurisprudential evolution, especially regarding the aforementioned precedent, judged under the repetitive resources system by the STF. Additionally, a thorough study of legal hermeneutics methods will be conducted, in order to apply these mechanisms to the interpretation of article 150, paragraph 7th, of the Federal Constitution, thus enabling a better understanding of the limits imposed by the legislator regarding tax collection. Thus, this study seeks not only to highlight the illegality and unconstitutionality of the fiscal claim in question, but also to provide subsidies for a critical and well-founded reflection on tax practices in Brazil, aiming to promote greater legal certainty and protection of taxpayers' rights.
The issue regarding the definitiveness of the forward calculation basis of the ICMS calculated in the Tax Substitution regime has always raised several controversies and has been a cause of litigation. However, with the pronouncement of the decision in the Extraordinary Appel No. 593,849/MG (Theme 201) by the Brazilian Supreme Court (STF), States and Municipalities have gained another tool to justify the undue collection of the difference of ICMS - Tax Substitution, when the presumed calculation base is lower than the effective calculation base. This study aims to demonstrate the illegality and unconstitutionality of this fiscal claim, based on the historical evolution of forward tax substitution and the analysis of jurisprudential evolution, especially regarding the aforementioned precedent, judged under the repetitive resources system by the STF. Additionally, a thorough study of legal hermeneutics methods will be conducted, in order to apply these mechanisms to the interpretation of article 150, paragraph 7th, of the Federal Constitution, thus enabling a better understanding of the limits imposed by the legislator regarding tax collection. Thus, this study seeks not only to highlight the illegality and unconstitutionality of the fiscal claim in question, but also to provide subsidies for a critical and well-founded reflection on tax practices in Brazil, aiming to promote greater legal certainty and protection of taxpayers' rights.
Descrição
Palavras-chave
ICMS , substituição tributária , restituição , complemento do ICMS , tax substitution regime , refund , ICMS complement , article 150, paragraph 7th, of the Federal Constitution