Fato gerador: uma análise do inciso XV do regulamento do ICMS do Estado da Paraíba.

Abstract

The generating fact in the obligation tax is argued throughout all the history of the tributes. The aspects for the sprouting of the generating fact in each sphere of the federacy and its ability to legislate how much the substance tax, under the point of view of some jurists on the ability tax and its current structure, defined for the native legislation, becomes essential for the understanding of the thematic one of this work. When dealing with the incidence possibility of the Tax on Circulation of Merchandises and Services, necessity becomes to analyze, carefully, the legal nature of the tax, as well as, its aliquot, its taxable income and its contributors, for, then, to verify if this exaction does not matter in partner-economic detriments for the paraibanos citizens. Verified the possibilities of sprouting of the generating fact in the obligation tax, it is evidenced that the application of interpolated proposition XV of the regulation of the ICMS of the State of the Paraiba reveals illegal, therefore, gives credit that only a law can define the generating fact of the obligation main tax and it expedition of one would not carry relating the merchandises that the ICMS-guaranteed one will happen. The dominant doctrine sees serious problems in the institute, how much its legality for conflicting with traditional concepts of the native tax law, mainly in relation to the ability tax in the terms of the CTN, to the generating fact and the taxable income of the tax. The reflections presented here, quiga, can serve more of base for deepened studies of the substance in view of that the subject is controversial and leaves doubts in relation to the sprouting of the generating fact applied by the state prescription Secretariat of the State of the Paraiba.