ICMS nas operações com lubrificantes derivados de petróleo

Abstract

The present work deals with two topics of utmost importance for the economy of the country, ICMS and Petroleum. Specifically Demonstrates the complexity of the taxation of ICMS in operations that involve the Lubricants of Petroleum Derivatives. Nevertheless, the course of the work, after a brief report on the history and the petroleum law is analyzed, the immunity brought by Federal Constitution through its Article 155, paragraph 2, X, "b", and the purpose of this tax benefit and the complexity in its form of recollection to national treasuries. Finally, it demonstrates that, by more that it is a taxation where the recipient is the taxable person by are already tax, the regime of tax substitution brings to producer responsibility by recollection to the public coffers of State destination, causing various assessments because of its complex method of taxation enriching without question the State producer at the expense of State destination, this is the active subject ICMS.