ICMS e as transferências interestaduais de mercadorias entre estabelecimentos do mesmo titular

• Ano de defesa: 2016
• Autor(a) principal: Araújo Júnior, Alírio Carvalho de
• Orientador(a): Tomé, Fabiana Del Padre
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Direito
• Departamento: Faculdade de Direito
• País: BR
• Palavras-chave em Português: ICMS; Transferências interestaduais
• Palavras-chave em Inglês: Interstate transfers
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://tede2.pucsp.br/handle/handle/7045

The purpose of the present work is to strengthen the idea thar ICMS is configured as a subspecies of tax in interstate transfers of goods between business establishments of the same owner. Therefore, we start the work establishing our position regarding the meaning of the word federation, as well as the concept of federation under the legal perspective. Further up we study the characteristics of the federative principle distribution of powers and autonomy and its importance in the interpretation and aplication of legislation regarding ICMS. Then we fix our understanding in relation to taxation power and we study all elements comprising the logical structure of the ICMS legislative competence law, which will serve as an instrument for us to verify how the constitutional principles and the complementary statements interfere in the exercise of jurisdiction. Proceeding with our work, we perform research regarding the topic complementary law . In our understanding the sense of the term complementary law is stricto and of national reach. We explain the roles of complementary law and its triple function to stablish general norms in tax law, especially in regard to ICMS. Subsequently we examine the matrix-rule of ICMS incidence in commercial operations with goods. We clarify the ambiguity of the term matrix-rule . We analyze the method a combination of case of incidence and tax base - to identify a tax subspecies. We observe that the initials ICMS can shelter numerous materialities. We separate the elements of ICMS incidence matrix-rule to better study the tax exaction. Then we evaluate the importance of the non-cumulative principle. We note that it is a constitutional principle with objective limits, whose technical character operates after the occurrence of the tax legal fact. We ve arrived to the understanding that the sense of the term charged is relative to incidence and that the exceptions to the non cumulative principle are only exemption and no incidence . Finally, we apply the premises discussed to the interstate transfers between business establishments of the same owner. We issued our opinion regarding the elements (federative principle, non cumulative principle and autonomy of the business establishments) that interfer in the exercise of ICMS legislative competence in interstate transfers. We have performed the decomposition of the material criterion of the incidence hypothesis and therefore we have assigned legal sense to the terms transfers , interstate , business establishments and owner . We understand that the value of the transferences is the tax base. We ve put together the incidence hypothesis and the tax base to arrive at the conclusion that ICMS on interstate transfers is a tax subspecies. Subsequently, we compare our understanding with the work of several authors and the jurisprudence on the matter