Publicação
Análise da real eficácia da declaração de inconstitucionalidade de leis concessoras de benefícios e incentivos fiscais pelo Supremo Tribunal Federal no sentido de por um fim à guerra fiscal travada entre os estados-membros da Federação
| Resumo: | The present work regards the analysis of the efficacy of the unconstitutionality declaration of laws created by the Federal States and the Federal District that give benefits and tax incentives in a unilateral mode, i.e., contradicting the Federal Constitution as well as the Complementary Law nº 24/1975. Having this analysis the main focus on verifying if those decisions effectively have the power to put an end to the called ―fiscal war‖. The Federal Constitution is made from basic guidelines applicable to every tax, being this way a fundamental tax law that grants the foundation to all the national tax juridical ordainment, in such a way that links all the other laws created to commensurate with their norms and fundamental principles. The exposure of the constitutionality control exercised by the Federal Supreme Court was used by us aiming to propose a better understanding of the reach and effects of the norm‘s unconstitutionality declaration in your legal system. Thus, also using ICMS study in its main aspects, as well as existing legal mechanisms regarding the benefits granting and tax incentives in the Brazilian legislation, we aim to draw a picture of the fiscal war started in the country. And with the building of this general panorama about the fiscal war and its nuances we aim to trace the analysis of the main agents of this war, the Federative Entities (States and Federal District), which due to the autonomy granted by the Federal Constitution itself to them, in special the legislative autonomy, have the possibility to create even after the unconstitutional declaration by the Supreme Federal Court of benefits granting laws and tax incentives unilaterally, new granting laws on this regard, as in fact has been happening in our country, generating juridical uncertainty and causing the unconstitutionality declaration in this context to act as a palliative in the fight against the fiscal war. |
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| Autores principais: | Oliveira, Adriano Carvalho |
| Assunto: | CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO Benefícios e Incentivos Fiscais ICMS Guerra Fiscal Controle de Constitucionalidade Benefits and Tax Incentives ICMS Fiscal War Constitutionality Control |
| Ano: | 2023 |
| País: | Brasil |
| Tipo de documento: | trabalho de fim de curso |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | IBICT |
| Idioma: | português |
| Origem: | Oasisbr |
| Resumo: | The present work regards the analysis of the efficacy of the unconstitutionality declaration of laws created by the Federal States and the Federal District that give benefits and tax incentives in a unilateral mode, i.e., contradicting the Federal Constitution as well as the Complementary Law nº 24/1975. Having this analysis the main focus on verifying if those decisions effectively have the power to put an end to the called ―fiscal war‖. The Federal Constitution is made from basic guidelines applicable to every tax, being this way a fundamental tax law that grants the foundation to all the national tax juridical ordainment, in such a way that links all the other laws created to commensurate with their norms and fundamental principles. The exposure of the constitutionality control exercised by the Federal Supreme Court was used by us aiming to propose a better understanding of the reach and effects of the norm‘s unconstitutionality declaration in your legal system. Thus, also using ICMS study in its main aspects, as well as existing legal mechanisms regarding the benefits granting and tax incentives in the Brazilian legislation, we aim to draw a picture of the fiscal war started in the country. And with the building of this general panorama about the fiscal war and its nuances we aim to trace the analysis of the main agents of this war, the Federative Entities (States and Federal District), which due to the autonomy granted by the Federal Constitution itself to them, in special the legislative autonomy, have the possibility to create even after the unconstitutional declaration by the Supreme Federal Court of benefits granting laws and tax incentives unilaterally, new granting laws on this regard, as in fact has been happening in our country, generating juridical uncertainty and causing the unconstitutionality declaration in this context to act as a palliative in the fight against the fiscal war. |
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