Detalhes bibliográficos
| Ano de defesa: |
2025 |
| Autor(a) principal: |
Melo, Eduardo Soares de
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| Orientador(a): |
Carrazza, Elizabeth Nazar
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| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
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| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
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| Programa de Pós-Graduação: |
Programa de Pós-Graduação em Direito
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| Departamento: |
Faculdade de Direito
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| País: |
Brasil
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| 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://repositorio.pucsp.br/jspui/handle/handle/44078
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Resumo: |
The aim of this paper is to critically analyze the understanding of the materiality and liability of the ICMS-Transport, i.e. the state and district tax levied on the provision of intercity, interstate and international freight and passenger transport services. The indispensability of analyzing these aspects of the hypothesis of incidence of the state tax stems from the not always adequate understanding of the matter by the state and district tax authorities, which gives rise to erroneous tax guidelines, tax assessments and administrative decisions, as they are at odds with legality. Judicial decisions on the subject are equally important, as they create legal uncertainty for taxpayers of the tax in question, insofar as they recognize tax imputation for clear situations of nontaxation. As if that weren't enough, the lack of knowledge on the part of the tax authorities about recurring factual situations in the dynamics of transport logistics, whose peculiarities require the contracting of transhipment and redispatch services, as well as the use of different modes and carriers until the final destination of the cargo and passenger, have led to conflicts of tax jurisdiction between political entities governed by public law. It also raises questions about the tax levied and the active and passive subjects of the tax obligation. This work, combining a theoretical basis with specific concrete situations, is based on the legal system, on the comparison between public and private law legislation and on a wealth of national doctrine in order to better delineate the contours (materiality and liability) of state and district taxation in the provision of intercity, interstate and international transportation services for people and things |
