Do ICMS incidente sobre as importações

Abstract

The objective of the present paper to obtain the title of specialist in Tax Law is to analyze the aspects of the tax on the circulation of goods and services incident on imports, given the importance of said tax in the economic sphere of the States. The present monographic work begins with an analysis of the legislative evolution of the tax and later the analysis of the creation of ICMS on imports. For the effectiveness of the study were observed the laws that deal with the matter, both in the constitutional scope as in the infraconstitutional sphere. We also analyzed the existing understandings in the doctrinal environment and in the jurisprudence of the state courts and in the supreme courts on the controversies presented in the aspects of the tax incidence matrix rule. As will be observed in this monograph, the higher courts, always in accordance with the Federal Constitution, presented legal solutions to the existing legislative impasses in the taxation of imports by the tax on the circulation of goods and services