Imunidade do ICMS sobre as operações que destinem a outros estados petróleo, inclusive lubrificantes, combustíveis líquidos e gasosos dele derivados e energia elétrica: limitações impostas pelos Poderes Legislativo e Judiciário

• Ano de defesa: 2018
• Autor(a) principal: Bonato, Mayra Pino
• Orientador(a): Jardim, Eduardo Marcial Ferreira
• Banca de defesa: Gioia, Fulvia Helena de , Medeiros Neto, Elias Marques de
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Direito Político e Econômico
• Departamento: Faculdade de Direito (FDIR)
• País: Brasil
• Palavras-chave em Português: imunidade; icms; petróleo e seus derivados; energia elétrica; legislativo; judiciário
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: http://dspace.mackenzie.br/handle/10899/24075

The article 155, paragraph 2º, subsection X, letter "b", of the actual Federal Constitution of Brazil, forbids the state government from levying the State Value- Added Tax - ICMS on interstate operations with petroleum, including lubricants, liquid and gaseous fuels derived therefrom and electric energy. This constitutional provision establishes a tax immunity regime for such operations. Its wording is clear and does not except interstate operations, therefore should not have its applicability hindered. The doctrinal studies are absolute in this sense. However, the legislative branch recently proposed an amendment to the Constitution, Constitutional Amendment published in 2001, Complementary Legislation, ICMS Agreements and State Regulations, all rules that are not compatible with the immunity in question or with the Tax Constitutional System itself. Due to this constitutional uncertainty, the fundamental right to the immunity has not been fully applied, and its reach has been restricted by the Judiciary for years, initially by the Federal Supreme Court, in a opinion that did not declare it unconstitutional, but has been invoked as a non-binding precedent in numerous other judgments since then. Currently the issue is going to be subject to a general repercussion judgement and awaits a definitive opinion from the Federal Supreme Court. Therefore, the current research aim to achieve the full enjoyment of the right to tax immunity, without distinction between the purchasers of the goods or the destination given to them