O ICMS e as Transferências de Mercadorias envolvendo Estabelecimentos do Mesmo Contribuinte
Revista Direito Tributário Atual
O ICMS e as Transferências de Mercadorias envolvendo Estabelecimentos do Mesmo Contribuinte
Autor Correspondente: Francisco Sávio Fernandez Mileo Filho | [email protected]
Palavras-chave: ICMS, transferências, estabelecimentos, federalismo fiscal
Resumos Cadastrados
Resumo Português:
Resumo Inglês:
The goal of this work is to investigate the theme of the merchandise exchange involving establishment of the same taxpayer over the incidence hypothesis of ICMS produced by the Federal Constitution, focusing on an eventual change of agreement the changes are judged by locations of the respective establishment. First of all, a historical research about normative evolution of the materiality of the tribute, showing that since the introduction of ICM in Brazil, the materiality judgment of mercantile ICMS is still strong in existence of a relative operation of merchandise circulation, interpreted by a juridical business by means of who transfers the property of the merchandise to another. After, it is worth mentioning that, depending on the location of the establishment, a problem with tax collection involves the phenomenon on focus, in way that the situation took some of the jurists to defend a different tax law agreement, requested by the incidence of ICMS, based on specific vision of the Brazilian fiscal federalism. Otherwise, it was demonstrated that this peculiar hypothesis debated by the jurist over the status of an exception is not found in the national juridical ornament and, by the way, it is about a doctrinaire attempt to solve a problem in the wrong way.