Detalhes bibliográficos
| Ano de defesa: |
2019 |
| Autor(a) principal: |
Chilo, Fabio Augusto
 |
| Orientador(a): |
Tomé, Fabiana Del Padre |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
|
| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Direito
|
| Departamento: |
Faculdade de Direito
|
| País: |
Brasil
|
| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://tede2.pucsp.br/handle/handle/22140
|
Resumo: |
This paper deals with the issue commonly called tax war. If we could describe it in a simplified way, we would say that is a situation in which States, in order to fulfill the strategic planning to generate wealth in their territories, seek to attract companies by introducing laws to encourage of simplify the way of calculating ICMS credits. After analysing the institute and the legislation which governs the matter, we will examine CAT Notice n. 36, of July 29, 2004, a supplementary tax standard published by the State of São Paulo which makes it impossible to use ICMS credits arising from operations or benefits from other States. Such understanding is based on the fact that the State of São Paulo asserts that taxpayers are not entitled to have credit from other States when they have “incentives and benefits” that cause a reduction of the tax burden of the sender. A comparison will be made between the position adopted by the State of São Paulo, based on the mentioned Notice, and rules of constitutional and federal nature that regulate ICMS. Finally, although it is not the scope of the work, the political solution that has been adopted momentarily to minimize the effects of fiscal war will be quickly addressed, validating the credits taken by the taxpayers |
