Seletividade em Função da Essencialidade: ICMS e Energia Elétrica
Revista Direito Tributário Atual
Seletividade em Função da Essencialidade: ICMS e Energia Elétrica
Autor Correspondente: João de Souza Alho Neto | [email protected]
Palavras-chave: seletividade, essencialidade, ICMS e energia elétrica
Resumos Cadastrados
Resumo Português:
Resumo Inglês:
The purpose of thispaperis to analyze the ICMS (state’s Valued Added Tax) selectivity rule, as provided in Article 155, § 2, III, of the Brazilian Constitution. The paper offers a comparision of the doctrine with the intent of explaining the selection application based on its validation criterion: the essentiality, within the current legal order, by examining the concepts, limits and controls of the application, as well as its relation to equality, ability to pay and overtaxation. Also, the paper will verify the implementation of present rule in regards to electric power, in order to show the blatantdisrespect of constitutional decrees in terms of increased tax rates on an item so essential to basic human dignity. Finally, the paper presents a judicial discussion on the matter addressed, which is with general repercussion recognized by the Supreme Court (STF) in Extraordinary Appeal n. 714.139/SC.