A inconstitucionalidade da pauta fiscal na substituição tributária para frente no ICMS.

Abstract

The staff supervisor on the set of values that advance only to verify whether or not the future, maintains close relationship with tax substitution forward, removing that their reason for being. Your institution, however, has, over time, generated the doctrinal debates and courtsized arms, which reached the highest court system of the country, which, however, has not yet decided about its constitutionality. Varied are the positions of the most distinguished jurists, both the paternal law as comparative law. This paper addresses the issue broadly, able to provide the legal scholar a critical view on the subject. To do this, use the deductive method and the legal method of interpretation in order to better confront them and reach conclusions consistent with the matter. In the tried and tested in the doctrines, it is interpretations of the constitutional text and the laws that govern competition in a subject, a range of arguments based on the principles governing the subject, on the question of its constitutionality. Analyzed the office of the ICMS, its taxable event, base and tax rates, you can better view of what the institution of tax substitution and consequently, a view repeated tariff and tax implications of their practice in the life of the taxpayer. Made a thorough overview of the brazilian legal system, accompanied by a systematic interpretation, it becomes apparent that this practice unconstitutional tax when you weigh the convenience of the store front to the principles of ability to pay and security legal.