ICMS Seletivo e discricionariedade legislativa

Detalhes bibliográficos
Ano de defesa: 2019
Autor(a) principal: Silva, Lázaro Reis Pinheiro lattes
Orientador(a): Costa, Regina Helena
Banca de defesa: Não Informado pela instituição
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:
Palavras-chave em Inglês:
Área do conhecimento CNPq:
Link de acesso: https://tede2.pucsp.br/handle/handle/23016
Resumo: 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