Não incidência do ICMS sobre importações realizadas a título de arrendamento mercantil

• Ano de defesa: 2010
• Autor(a) principal: Campos, Gustavo de Siqueira
• Orientador(a): Carrazza, Roque Antonio
• 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: BR
• Palavras-chave em Português: ICMS; Arrendamento mercantil > Leis e legislacao > Brasil; Imposto sobre circulacao de mercadorias e servicos; Incidencia de impostos > Brasil
• Palavras-chave em Inglês: Leasing; Imports; Tax treatment
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO
• Link de acesso: https://tede2.pucsp.br/handle/handle/8928

The legal discussion concerning whether imports through leasing (arrendamento mercantil) are or are not subject to ICMS has been underway for some time. Though less intense during the validity of the previous Constitution, this debate acquired new impetus following the advent of the Constitution of 1988 and even more so following the passage of Constitutional Amendment no. 33 in 2001. In fact, the discussion concerning the question which is the topic of this study once again came to the foreground, subsequent to said amendment, from a new perspective and with a variety of renewed legal arguments, despite having almost become settled law through the jurisprudence of the Higher Courts prior to that point. In this context, the initial objective of this study is to conduct a historical and systematic analysis of the norms governing the power of the States and the Federal District to institute ICMS levies on imports carried out by natural and legal persons residing in the country, confirming the premises underlying the scope of said tax, including the alterations enacted under Constitutional Amendment no. 33 (2001). This study s final objective, following a detailed historical and legal analysis of the institution of leasing (arrendamento mercantil) in Brazil, is to determine whether or not imports realized under said legal concept are subject to ICMS. To this end, a deep and cross-referenced examination of the constitutional, legal, and jurisprudential aspects of the theme, as well as of the related scholarship, is necessary to discover the solid legal foundations for the claim that imports through leasing (arrendamento mercantil) should not be subject to ICMS