A redução parcial da base de cálculo como não-isenção e o direito ao creditamento de ICMS

Abstract

The present project has as its object of study the verification of whether there is a right to the ICMS credit in the circulation of goods subject to the partial deduction in the calculation basis. The definitions for the concepts of non-cumulativity and of the right to the ICMS credit and tax exemption shall be ascertained. The establishment of a relationship between the reductions of the calculation basis with the tax exemption will be sought, highlighting the distinction amongst the total and partial tax exemptions. Moreover, a brief analysis of the STF and STJ jurisprudence is made. It concludes that the deduction of the calculation basis is a pseudoexemption whilst demanding the constitution of a tax obligation, notwithstanding its diminished quantum. Thus, since it does not fit any of the exceptions permitted to the constitutionally mandated principle of non-cumulativity, the ICMS should consequently be credited