A "guerra fiscal" no âmbito do ICMS: considerações sobre os benefícios fiscais e financeiros concedidos pelos estados e Distrito Federal

Abstract

This dissertation will analyse the implications related to Value Added Tax VAT (ICMS) on Fiscal War (in Portuguese Guerra Fiscal). Be aware that on Fiscal War, the States and the Federal District grant some VAT benefits or financial incentives to the taxpayers located in their territory without respecting the current legislation. This dissertation is shared in two parties. In the first, not only the General Theory of Law and some Constitutional principles related to the VAT will be analysed, but also the implications derived from the Fiscal War after the edition of Federal Constitution of 1988. There will be also analysed the rules of Complementary Law No. 24/75 (i.e., exectution of a Convenant before CONFAZ), the issue related to the taxpayer s right of recording ou not the VAT paid before (credit), as well as the main grounds raised by tax authorities and taxpayers to support their interests regarding such credit issue. With respect to the second part, it will be proposed the consolidation of different VAT legislations in force (in short, only a VAT law should be applicable to all States and Federal District - through the issuing of a National Complementary Law). For this purpose, it will be necessary to analyse the importance of general rules in tax matters, as well as making a short biref about the Brazilian Tax Reform Amendment (including the Amendment No. 285/04)