A exoneração do ICMS no transporte internacional de cargas: exclusão dos créditos permitidos da base de cálculo do IRPJ e CSLL
Carregando...
Tipo
TCC
Data de publicação
2023-06
Periódico
Citações (Scopus)
Autores
Donatti, Ana Júlia Chiela
Orientador
Sabbag, Eduardo de Moraes
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente estudo busca examinar, através de uma análise doutrinária, legal e jurisprudencial,
a possibilidade de exclusão dos créditos permitidos da base de cálculo do IRPJ e da CSLL
decorrentes da exoneração do ICMS no transporte internacional de cargas. O tema vem sendo
amplamente discutido nos últimos anos e representa tamanha relevância ao mundo jurídico que
sofreu afetação em 2023 e foi recentemente julgado pelo Superior Tribunal de Justiça. Em
complemento a isso, há que se destacar a importância do instituto do incentivo fiscal como
forma de estímulo ao desenvolvimento socioeconômico do país. Sob este viés, serão revisitados
alguns conceitos fundamentais para construção do tema e fomento do debate, seguindo uma
sequência lógica para, no fim, concretizar a hipótese levantada.
The present study seeks to examine, through a doctrinal, legal and jurisprudential analysis, the possibility of excluding the permitted credits from the basis of calculation of the IRPJ and the CSLL arising from the exemption of ICMS in the international transport of cargoes. The topic has been widely discussed in recent years and represents such relevance to the legal world that it was affected in 2023 and was recently judged by the Superior Court of Justice. In addition to this, it is important to highlight the importance of the fiscal incentive institute as a way to stimulate the socioeconomic development of the country. Under this bias, some fundamental concepts will be revisited to build the theme and foster the debate, following a logical sequence to, in the end, concretize the hypothesis raised.
The present study seeks to examine, through a doctrinal, legal and jurisprudential analysis, the possibility of excluding the permitted credits from the basis of calculation of the IRPJ and the CSLL arising from the exemption of ICMS in the international transport of cargoes. The topic has been widely discussed in recent years and represents such relevance to the legal world that it was affected in 2023 and was recently judged by the Superior Court of Justice. In addition to this, it is important to highlight the importance of the fiscal incentive institute as a way to stimulate the socioeconomic development of the country. Under this bias, some fundamental concepts will be revisited to build the theme and foster the debate, following a logical sequence to, in the end, concretize the hypothesis raised.
Descrição
Palavras-chave
exoneração , exportação , ICMS , base de cálculo , exoneration , export , calculation basis , IRPJ