A "substituição tributária" instituída pelo parágrafo 7, do artigo 150, da Constituição Federal: antecipação do fato imponível e reflexos sobre a regra matriz de incidência tributária do ICMS - operações mercantis




This study is the theoretical approach to the study of Tax on Goods and Services Mode or ICMS-market operations - commercial operations (with commercial operations of the materiality of initials congenital ICMS) in an attempt to understand how this imposing figure behaves when it operate on other categories of tax law, in this case, the anticipation of tax incidence with the replacement of the taxpayer for the new guy on the duties of the tax liability falls. In this effort, we seek to understand how they behave each of the criteria of the rule array of tax incidence when injured by the impact of the rule of law which we call rule of advance replacement. Widely known as replacement tax - a name that does not discriminate nor define - the institute is studying tax cutting edge tool in the exercise of such taxation, focusing on recovery initiative, anticipates cash flow to Treasuries, reduces stress and improves tax and, consequently, reduces tax evasion. Driven back to the definition of the object in view of the opportunities opening up with the theme, we decided to attempt an understanding of the constitutional legislative basis set forth in paragraph 7 of Article 150, for, from it, build the general and abstract rule that combines some species tax homelands, including the tax imposed on the movement of goods. Required to research the phenomenon from the standards of competence that permit the use of anticipation and tax substitution, down regulation of its exercise. We have proposed tests with some rules of incidence of the tax (the exercise of jurisdiction imposing) without, however, intend to exhaust the many possible experiments. Our analytical effort led us to advance in the event that the institution of anticipation and tax substitution poorly worded, off the narrow constitutional limits, and in defiance of the ICMS feature - commercial operations, also embedded in the text of 1988, works in the collection of disorders tax and introducing legal uncertainty in the legal relationship Treasury-Taxpayer


incidencia de impostos -- brasil substituição tributária antecipação tributária commodities obrigacao tributaria -- brasil taxes tax substitution advance tax mercadorias direito tributos -- brasil

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