Guerra fiscal do ICMS: uma oportunidade de planejamento tributário? (ICMS Tax War: An Opportunity for Tax Planning?)

20 Pages Posted: 12 Feb 2019

Date Written: February 11, 2019

Abstract

Portuguese Abstract: O presente artigo aborda o tema da guerra fiscal do ICMS como instrumento de oportunidade tributária para as empresas, considerando o cenário jurídico e político que se instaurou no país. O estudo aborda os problemas gerados aos contribuintes pela concessão exacerbada de incentivos fiscais unilaterais pelos Estados, os impactos das declarações de inconstitucionalidade proferidas pelo Supremo Tribunal Federal (STF), bem como os efeitos da Lei Complementar 160/2017, regulamentada pelo Convênio ICMS 190/2017, no que tange ao passado e ao futuro da guerra fiscal.

English Abstract: This article refers to the so called ICMS tax war, as being an instrument of tax opportunity for the companies, considering the current juditial and political environment in the country. This study embrances the problems imposed to the taxpayers due to the overwhelming tax incentives granted by the states, the impact caused by the decisions issued by the Brazilian Supreme Court (STF), regarding constitutional matters and, also, the effects of the Complementary Law nr.160/2017, ruled by ICMS ruling nr. 190/2017 that are related to both the past and the future of the tax war.

Note: Downloadable document is in Portuguese.

Keywords: ICMS, Guerra fiscal, Planejamento Tributário, Incentivos fiscais, ICMS, Tax war, Tax planning, Tax incentives

Suggested Citation

Domene, Vanessa Pereira Rodrigues and Bifano, Elidie, Guerra fiscal do ICMS: uma oportunidade de planejamento tributário? (ICMS Tax War: An Opportunity for Tax Planning?) (February 11, 2019). FGV Direito SP Research Paper Series n. TL016 (2019). Available at SSRN: https://ssrn.com/abstract=3332797

Vanessa Pereira Rodrigues Domene (Contact Author)

Independent ( email )

No Address Available

Elidie Bifano

Independent ( email )

No Address Available

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