Interdependência empresarial e seus impactos para fins de ICMS

Resumo

The interdependence rules have already been widely discussed at the administrative and judicial levels regarding aspects related to Federal Excise Tax (IPI), but only minimally in relation to the State VAT (ICMS). The research shows that the States employ broad or narrow concepts of interdependence according to their own revenue‑raising interests, generating significant impacts on the incidence of the tax, particularly on the Value-Added Margin (MVA), on the limitation of tax incentives, on the tax basis of the ICMS due under the substitution regime (ICMS-ST), and on the transfer of accumulated credits. Based on a comparative analysis of the legislation of the 26 States and the Federal District, more than ten categories of tax effects arising from this relationship were identified. In addition to mapping the different normative treatments, the study critically evaluates the compatibility of these rules with the constitutional principles of legality, equality, ability to pay, free enterprise, and free competition. The work also examines the validity of establishing interdependent companies as a tax planning strategy, as well as the requirements for such a structure to be legally valid. Finally, the study evaluates the effects of the Tax Reform (Constitutional Amendment 132/2023 and Complementary Law 214/2025) on the topic, particularly with respect to the IBS and CBS, which begin to adopt their own concept of related parties and market value criteria, thereby reducing the ability of the States to create unilateral anti‑avoidance rules. The study demonstrates that the standardization of the concept of interdependence and the requirement of support in a complementary law are essential to ensure legal certainty, systemic coherence, and competitive neutrality in the treatment of operations between interdependent companies.

Ficha do documento

Tipo

Dissertação

Ano

2025

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/38173

Temas

Finanças Públicas

Palavras-chave

InterdependênciaTributaçãoICMSLegalidadeNormas antielisivasIgualdadePlanejamento tributárioInterdependenceTaxationState VAT (ICMS)LegalityTax avoidance rulesEqualityTax planningDireitoDireito tributário - BrasilImposto sobre circulação de mercadorias e serviçosImpostos - Arrecadação