ICMS Seletivo e discricionariedade legislativa

• Ano de defesa: 2019
• Autor(a) principal: Silva, Lázaro Reis Pinheiro
• Orientador(a): Costa, Regina Helena
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso embargado
• 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: ICMS; Imposto sobre circulação de mercadorias e serviços; Direito tributário; Discricionariedade legislativa
• Palavras-chave em Inglês: Taxation - Law and legislation; Legislative discretion; Essentiality of goods and services
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://tede2.pucsp.br/handle/handle/23016

The Constitution prescribes in article 155, §2º, III that ICMS (Tax on Circulation of Merchandise and Services) –tax on the circulation of goods and the provision of interstate, intercity transportation services, and communication –“may be selective due to the essentiality of the goods and services”. Such selective character, however, has provoked discussions since its advent in 1988, and is still waiting for a better definition by the Federal Supreme Court. This article focuses on selectivity of ICMS and the freedom of legislative regarding its implementation. Furthermore, the article discusses the interaction between taxesand taxpayers' fundamental rights, and if this freedom can be qualified as a legislative discretion. Also, this article investigates the selectivity of the ICMS in order to define its essential content given the undetermined concepts in constitution. Finally, this article defines the binding and discretionary aspects of the constitutional precept based on examination of state and district law