<b>The Incompatibility of the ICMS Tax Substitution and the Option fot Single National</b> <br>doi:http://dx.doi.org/10.5007/2177-7055.2012v33n64p285
DOI:
https://doi.org/10.5007/2177-7055.2012v33n64p285Abstract
This article examines the compatibility of the provisions of the Constitution of the Federative Republic of Brazil concerning the replacement tax and progressive legal framework for simplified and unique collection which includes the tax on circulation of merchandises and services on the interstate transportation and communication - ICMS. Analyze the subject of scrutiny by the simplified scheme introduced by Complementary Law 123 of 14 December 2006, called Simple National, means of control, collection and monitoring of National Simple. Exposes the historical of power to tax and the principle of non-cumulative ICMS. Exposes the replacement tax forms allowed, in particular the progressive tax replacement, and the Supreme Court ruling in the Federal Direct Action of Unconstitutionality n. 1851-4. Finally, it considers that the exercise is of replacing incompatible with the Single National tax.Downloads
Published
2012-07-11
How to Cite
PUGLIESI, Fábio. <b>The Incompatibility of the ICMS Tax Substitution and the Option fot Single National</b> <br>doi:http://dx.doi.org/10.5007/2177-7055.2012v33n64p285. Seqüência - Legal and Political Studies, Florianópolis, v. 33, n. 64, p. 285–306, 2012. DOI: 10.5007/2177-7055.2012v33n64p285. Disponível em: https://periodicos.ufsc.br/index.php/sequencia/article/view/2177-7055.2012v33n64p285. Acesso em: 18 jul. 2024.
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