A segurança jurídica na remissão disposta na Lei complementar n. 160, de 07 de agosto de 2017 como solução da guerra fiscal entre os estados no âmbito do ICMS

Resumo

This paper analyses the revision of Complementary Law no. 160 of August 7, 2017, as a solution to the issue originated with the granting of the tax credits originated from the concession of incentives and tax benefits of ICMS (state VAT) without the approval of CONFAZ, until the publication of the Complementary Law itself. Aiming at confirming the reaching of the remission, proposition, considering the nature of the remission, subdividing the benefits and incentives into three categories: a) tax benefits and incentives which are not due, because they have not been declared unconstitutional, either because they are not subject to legal proceedings or because they are not known yet (those granted by infra-legal acts); b) tax benefits and incentives which are under examination (sub judice), but have not yet been declared unconstitutional and c) benefits and tax incentives that have already been declared unconstitutional by the STF (Superior Federal Court). Responding to the efficiency of its scope even though under condition and, it concludes that the remission set forth in the Supplementary Law no. 160/2017, is not immediately effective, but it is posted and can be reached by all who have benefited from the benefits and tax incentives granted in disagreement with the provisions of item "g" of item XII of paragraph 2 of art. 155 of the Federal Constitution and for that reason brings legal certainty.

Ficha do documento

Tipo

Dissertação

Ano

2018

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/25713

Temas

Finanças Públicas

Palavras-chave

Fiscal warComplementary law nº 160/2017Legal securityRemissionICMSGuerra fiscalCONFAZLei complementar nº 160/2017Segurança jurídicaRemissãoDireitoImposto sobre circulação de mercadorias e serviçosImpostos - BrasilIncentivos fiscaisBrasil. [Lei complementar n. 160, de 07 de agosto de 2017]