Aspectos da não-cumulatividade no icms-transporte

Abstract

The present work has the purpose not only build, but also to analyze, even that very briefly, some aspects that involve the application of the principle of non-accumulation on the ICMS on the provision of interstate and intermunicipal transportation services. It is evident that before we enter the peculiarities involving non-cumulative hypothesis that span the ICMS-transport, we study the tax itself, watching, always, both as its semantic syntactic aspect, trying to abstract the real meaning of the terms used in prescriptive statements as well as examine the criteria that make up the hypothesis and the consequence of the default rule of tax incidence. Not only because it is the object of this study , but also for being an integral part of the ICMS, as a rule, plurifásico tax, non-cumulative also be explored, so that its nature be seconded full constitutional guarantee embodied in Article 155, § 2º, I, of the Constitution, where the taxpayer has the right to offset the tax credit for ICMS paid on transactions or previous installments due in subsequent operations or services; are not forgetting the exceptions established by the Constitution, ex vi, the Article 155, § 2º, II, or determines which prohibits the reversal of credit in case of exemption or non-taxation. Thus, in these brief lines of explanation about the aspects of non-cumulative ICMS in the provision of transport services, you can notice that despite the Federal Constitution guarantees the full the applicability of this principle, excepting only the hypotheses exemption and no effect and still allowing the ordinary legislator available differently; numerous are the hierarchically inferior laws, such as the Complementary Law 87/96 and Law Paulista nº. 6.374/89, which contains restrictive prescriptive statements, but totally obstativos, the exercise of the right to non-cumulative ICMS taxpayers, but to be valid and effective, regular produce their effects until another standard to modify or revoke the system.