A imunidade tributária das remessas de mercadorias à zona franca de manaus e a constitucionalidade da manutenção do crédito de icms referente às operações anteriores

Abstract

This is a study that aims to demonstrate the legitimacy of the maintenance of ICMS' credit, related to the previous operations, in the interstate transactions of goods to Manaus Free Trade Zone, considering the tax immunity of such transactions. Thus, this work aims to conduct an analysis of the ICMS' matrix-rule of tax incidence and the general aspects related do the principle of non-cumlativity, in order to study its application to such tax. After that, considering the principle of non-cumulativity applicable to ICMS, the study will move up to the analysis of the hypotheses in which such principle is restricted, in order to verify the differences between the situations such principle is mandatorily applicable. Firmed these theoretical assumptions, this study intends to analyze the exportations' tax immunity to ICMS, since the Federal Constitution's original text until the alterations of the Constitutional Amendment n. 42/2003, as well as the constitutional permission to maintain the tax's credit in such operations. Lastly, after the analysis of Manaus Free Trade Zone's legal characteristics and the equivalence of its interstate transactions to those destined to other Countries, this study intends to demonstrate the transactions' tax immunity destined to Manaus Free Trade Zone and the legitimacy of the maintenance of ICMS' credit, in observance to the principle of noncumlativity