Phenomenon of cumulativeness and rules of non-cumulativeness according to the National Tax System. / Fenômeno da cumulatividade e regras de não-cumulatividade em face do Sistema Tributário Nacional.
AUTOR(ES)
Ciro Cardoso Brasileiro Borges
DATA DE PUBLICAÇÃO
2006
RESUMO
This present dissertation aims at establishing the presuppositions for picturing the phenomenon of the cumulativeness and, from the acknowledgement of the possibility of its occurrence, to identify the hypotheses of applicability of the rules of non-cumulativeness that embodies the tax-law regimes of IPI, ICMS, Contribution to PIS/PASEP, COFINS, the Unions residual competence tax and the residual social contribution destined for the maintenance and expansion of social security, according to the National Tax System. Therefore, this study analyzed separately the phenomenon of the cumulativeness, the modalities impeding its occurrence and removing its effects, as well as the rules of non-cumulativeness that embodies the tax-law regimes of IPI, ICMS, Contribution to PIS/PASEP, COFINS, the Unions residual competence tax and the residual social contribution destined for the maintenance and expansion of social security. Among the obtained results, it was verified that the phenomenon of the cumulativeness arises out of the possibility of occurrence of at least two reinforcement phenomena of matrix-tax rules of the same class and presupposes a pluriphasic chain of legal-tax events and a pluriphasic regime of taxation, which might be verified on IPI, ICMS, Contribution to PIS/PASEP and COFINS, not featuring restriction regarding both the Unions residual competence tax and the residual social contribution destined for the maintenance and expansion of social security. Besides, it was deemed that the non-cumulativeness rules of IPI, ICMS, Contribution to PIS/PASEP and COFINS are evinced as rules of compensation or credit discount and presuppose for their applicability the possibility of occurrence of the phenomenon of cumulativeness, whose absence would jeopardize the removal of its respective effects. It was also acknowledged that the non-cumulativeness rules of the Unions residual competence tax and the residual social contribution destined for the maintenance and expansion of social security might be evinced as a matrix-tax rule of tax basis deduction or a matrix-tax rule on added value, impeding the occurrence of the phenomenon of cumulativeness, or as a rule of compensation or credit discount, removing the effects of the phenomenon of cumulativeness.
ASSUNTO(S)
ipi contribuição social residual icms icms contribution to pis/pasep imposto residual residual tax contribuição para o pis/pasep direito tributario -- brasil cofins não-cumulatividade direito tributario cumulatividade cumulativeness ipi residual social contribution contribuicoes (direito tributario) cofins non-cumulativeness
