Concessão unilateral de incentivos fiscais em matéria de ICMS: uma perspectiva de democracia, pacto federativo, segurança jurídica e boa fé

Abstract

This academic work, made possible through bibliographic, legislative and electronic research brings an analysis of tax incentives granted under the ICMS scope. The work intends to investigate the Complementary Law No. 24/75 on specific aspects, giving prominence to analysis on the constitutionality of unanimity to sign agreements under the Confaz and legitimacy of such tax relief agreements. Both are studied in the light of the federative pact and democratic system of government. Moreover, having support for the principles of legal certainty and good faith and the presumption of constitutionality of laws, until differently is declared by the Supreme Court; the legal situation of taxpayers who are beneficiaries of tax incentives unilaterally by federal entities if such grant is subsequently declared unconstitutional by the Supreme Court is investigated, highlighting the different situations of particular entities endowed with more or less costly incentives, for a specified time or not. It is observed that the core of this research is still relevant in modern times, despite the issue being discussed even before the enactment of our present Constitution, since the high volume of discussions on the matter does not invalidate the fact that this can be analyzed from other angles. For last, possibilities are brought to minimize or even stop harmful tax disputes in which federal agencies are involved in the scope of that tax incentives effectively correspond to distributive, and consequently, developmental reasons that they cause.