As GOODS FOR BONING AND EXCLUSION OF THE ICMS CALCULATION BASIS: CRITICISM UNDER THE AGE OF LEGAL SECURITY, PROOF THEORY AND RATIONAL PERSUASION

Autor: Francisco Luciano Lima Rodrigues, Francisco Antônio Nogueira Bezerra, Francisco Edilson Teixeira Neto
Jazyk: portugalština
Rok vydání: 2020
Předmět:
Zdroj: Revista Controle, Vol 18, Iss 2, Pp 257-282 (2020)
Revista Controle-Doutrina e Artigos; v. 18 n. 2 (2020); 257-282
Revista Controle
Tribunal de Contas do Estado do Ceará (TCCE)
instacron:TC_CE
ISSN: 2525-3387
1980-086X
DOI: 10.32586/rcda.v18i2
Popis: EnglishThe Brazilian tax system is constantly analyzed as to the search for a logical approach to the theme of the proof of tax operations, including doctrinal and practical issues surrounding such content. It is essential to affirm and revalidate the critical analysis of the exclusion of the economic content of bonuses, on the basis of calculation of the ICMS (Tax on Goods Circulation and Services, in Portuguese) itself, for the correct application of positive law, or customary jurisprudential, national tax. Judicialisation, for the purpose of excluding the subsidy of the ICMS calculation base, almost always does not denote probative robustness, that is, both the judiciary and the Member States are unable to apply, because of this, the understanding consolidated by the Superior Court of Justice. Consequently, the recognition of the lack of legal and tax relationship in the transactions of consignments of goods as a subsidy, as well as possible crediting, clearing or refund of amounts already paid, there is conditioning to the demonstration of blunt documentary and or forensic evidence in the direction of the real conviction of certainty of the magistrate. The present work seeks to critically analyze the issues relevant to this clash, making it of great importance for understanding the judicial operationalization of the right to exclusion economic content of the bonuses of the calculation basis of the aforementioned tribute. portuguesAtualmente, existe uma necessidade teorico-juridica por uma analise critica da exclusao do conteudo economico das bonificacoes da base de calculo do Imposto sobre Circulacao de Mercadorias e Servicos (ICMS) proprio, para a correta aplicacao do direito positivo, ou costumeiro jurisprudencial, tributario nacional. Isso decorre do fato de que o reconhecimento da inexistencia de relacao juridico-tributaria nas operacoes de remessas de mercadorias a titulo de bonificacao, bem como em eventual creditamento, compensacao ou restituicao de valores ja pagos, resta condicionado a demonstracao de provas documentais e/ou periciais contundentes na direcao da real conviccao de certeza do magistrado. Esta pesquisa, pois, por meio de uma abordagem qualitativa e um carater bibliografico, bem como de uma finalidade estrategica e exploratoria, realiza uma critica as questoes relevantes para esse embate, assim como fixa o minimo de robustez probatoria necessaria para fins de garantir a seguranca juridica em eventual exclusao do conteudo economico de possivel bonificacao da base de calculo daquele tributo.
Databáze: OpenAIRE
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