O regime especial de ICMS para o setor atacadista/distribuidor do Distrito Federal: uma análise histórica com foco na Lei nº 5.005/2012

• Ano de defesa: 2024
• Autor(a) principal: Dantas, Sérgio Augusto Dias
• Orientador(a): Valle, Maurício Dalri Timm do
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Católica de Brasília
• Programa de Pós-Graduação: Programa Stricto Sensu em Direito
• Departamento: Escola de Humanidades, Negócios e Direito
• País: Brasil
• Palavras-chave em Português: Benefícios fiscais; Guerra fiscal; Federalismo
• Palavras-chave em Inglês: Fiscal benefits; Tax war; Federalism
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://bdtd.ucb.br:8443/jspui/handle/tede/3490

The history of the special ICMS (Tax on Circulation of Goods and Services) regime in the Federal District for the Wholesale/Distributor Sector is presented to analyze Law No. 5,005/2012. Concepts of fiscal federalism are addressed, traversing the history and characteristics of ICMS, as well as concepts related to tax benefits, which are central to the Fiscal War. Regarding the special ICMS regime legislations for Wholesalers in the Federal District over time, the systematic provisions in the Special Regime Agreement (TARE) No. 01/1998, the Special Regime Agreement (TARE), and the Special Settlement Regime (REA) were discussed, culminating in the analysis of the settlement system brought by Law No. 5,005/2012. Comparisons were made between the settlement system proposed by Law No. 5,005/2012 and its predecessors, covering five key aspects: the expansion of the scope benefited by the special ICMS regime, the counterpart required from taxpayers by the Federal District, potential conflicts with other member states, the simplification and practicability of the special settlement regime, and the economic and administrative efficiency of the norm, all within the context of the Fiscal War. Additionally, situations where the system of Law No. 5,005/2012 conflicts with general or specific tax principles or rules of ICMS were analyzed, including the principle of tax neutrality and non-discrimination of origin, the principle of selectivity, and the principle of non-cumulativity. It is concluded, synergistically, that despite the considerable negative points within the aspects and situations raised, the legal stability achieved by the norm is the major differentiator of the ICMS settlement system provided for in Law No. 5,005/2012 compared to its predecessors.