O princípio da legalidade e sua aplicabilidade ao IPI e ao ICMS / The principle of legality and its applicability on two Brazilian taxes: the Tax on Industrialized Products (IPI) and the State Tax on the Movement of Goods and on Interstate and Intermunicipal Transportation and Communication Services (ICMS).

AUTOR(ES)
DATA DE PUBLICAÇÃO

2005

RESUMO

ABSTRACT The aim of this thesis is to rediscover the principle of legality and its applicability on two important Brazilian taxes: the Tax on Industrialized Products (IPI) and the State Tax on the Movement of Goods and on Interstate and Intermunicipal Transportation and Communication Services (ICMS). The use of the word rediscover aims to stress the required breaking of paradigms and the casting aside of obvious grounds, considering that legality has become an empty word, incapable of conveying its axiological sense: vital for the existence of the Democratic State of Law. The path taken begins with the indispensable retrospect into base concepts of the legal system and the innovative and evolving role of interpretation within the regulatory scope, starting from a legislated pre-text and concluded by various actors of the legal ordeal. Historical digressions are made to build legality at unique times of the evolution of mankind. Accordingly, the Greek heritage headed by the triad Socrates-Plato-Aristotle and the association with the movements of John Lackland, the French Revolution and the Constitution of the United States of America build true LEGALITY, distant from the paradigms, some of which still used, which put iconical people as the agents of legitimacy of a power exerted on behalf of the people. This paper makes a broad digression to the ontological role of the Fundamental Rule and to the acknowledgement of the Constitution as the Founding Rule of the State. The constitutional language of the principles is a regulatory expression, setting forth the principle of the tax legality, a landmark between the Democratic State of Law and other options of State. Finally, this paper addresses the implications of the tax legality regarding the IPI and the ICMS, while confronting several conclusions, which should be considered when formulating the matrices for these taxes. With this purpose, various illustrative cases of the noncompliance of IPI and ICMS legal rules with the principle of legality are compiled here.

ASSUNTO(S)

estado de direito legality ipi legalidade legalidade e ipi ipi princípios constitucionais ciências humanas imposto sobre circulacao de mercadorias icms principle of legality imposto sobre produtos industrializados legalidade e icms icms legality and history legalidade e história legality and icms constitutional principles princípio da legalidade legality and ipi

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