Post by account_disabled on Feb 26, 2024 23:08:33 GMT -5
The time has come to focus on the most important of state taxes (in terms of collection, at least): ICMS. There is no shortage of controversies and there are questions about all aspects surrounding the tax relationship: material, temporal, spatial, quantitative and subjective. In fact, this is the tax that our higher courts (STF and STJ) have focused on with greater vigor, when considering the number of decisions handed down. Daring to explore this thorny tax, we intend to elucidate some of the most recent and current issues, focusing especially on those related to the impact on the import of goods and merchandise. The first issue to be resolved in ICMS-Importation concerns its incidence hypothesis, limited by the provision for tax collection in internal operations (import tax requirements, with the exception of II, are authorized only to enable equal treatment tax of the foreign product to that to which the national product is subject.
In this sense, it should be noted that the Constitution granted powers (article 155, II) for states to impose taxes on "merchandise circulation operations", an expression whose meaning is derived from the combination of the definitions of the three words that compose it (" operations", "circulation" and "goods"). The combination of words, in the interpretation pacified by the Superior Courts, allows the conclusion that the event horizon of the materiality of this tax falls on onerous legal transactions operation Chinese Europe Phone Number List of transfer of ownership ("legal circulation") of movable property that may be legitimately marketed, have commercial value and are preordained/intended for this practice of commercial operations within the meaning of the seller ("goods"), as can be seen from the combined reading of the precedents regarding the impossibility of levying ICMS: (a) in the physical exit of machines, utensils and implements as loan Precedent No.
Still regarding the hypothesis of incidence on imports, there is an additional requirement: collection can only occur if the operation is carried out with foreign goods and products, considering the constitutional limitation on the possibility of charging these taxes on national or national goods and products, verified in the wording of article 153, item I, which deals with the incidence of import tax (which, naturally, affects the collection of ICMS in this modality. left the property, only the possession, of a Brazilian person eg re-entry of goods into national territory after their temporary departure. The second debate concerns the taxpayer. In its original wording, provided for the institution of charging ICMS "on the entry of merchandise imported from abroad, even when it is a good intended for consumption or fixed assets of the establishment, as well as on services provided abroad, with the tax to the State where the establishment receiving the goods or service is located", form of taxation governed by articlesparagraph, item I and item IX of Complementary Law.
In this sense, it should be noted that the Constitution granted powers (article 155, II) for states to impose taxes on "merchandise circulation operations", an expression whose meaning is derived from the combination of the definitions of the three words that compose it (" operations", "circulation" and "goods"). The combination of words, in the interpretation pacified by the Superior Courts, allows the conclusion that the event horizon of the materiality of this tax falls on onerous legal transactions operation Chinese Europe Phone Number List of transfer of ownership ("legal circulation") of movable property that may be legitimately marketed, have commercial value and are preordained/intended for this practice of commercial operations within the meaning of the seller ("goods"), as can be seen from the combined reading of the precedents regarding the impossibility of levying ICMS: (a) in the physical exit of machines, utensils and implements as loan Precedent No.
Still regarding the hypothesis of incidence on imports, there is an additional requirement: collection can only occur if the operation is carried out with foreign goods and products, considering the constitutional limitation on the possibility of charging these taxes on national or national goods and products, verified in the wording of article 153, item I, which deals with the incidence of import tax (which, naturally, affects the collection of ICMS in this modality. left the property, only the possession, of a Brazilian person eg re-entry of goods into national territory after their temporary departure. The second debate concerns the taxpayer. In its original wording, provided for the institution of charging ICMS "on the entry of merchandise imported from abroad, even when it is a good intended for consumption or fixed assets of the establishment, as well as on services provided abroad, with the tax to the State where the establishment receiving the goods or service is located", form of taxation governed by articlesparagraph, item I and item IX of Complementary Law.