O princípio da capacidade contributiva e a (in)constitucionalidade do cálculo por dentro do ICMS: uma nova proposta do projeto de lei complementar 163/12

Abstract

The object of this study is the applicability of the Principle of Contributory Capacity by making the analysis of the constitutionality of the "inside calculation" Tax on Circulation of Goods and Services, based on the proposal presented by Complementary Bill 163/12. Given the current context of the Science of Law, has been increasingly sought the effectiveness of the Tax Justice, in which the tribute paid is a contribution to the state to perform its work on behalf of the company and this relationship is also marked in transparency and non-excessive burden on the taxpayer, protecting your existential minimum. Guided these ideals, the Constitution of 1988 enshrined in the article 145, § 1º, the Principle of Capacity Contributory , although still much discussed in relation to the depth of its reach , it still represents an important democratic advance in relations between the IRS and the taxpayer, which has influenced the decisions of the judiciary and the creations of the Legislature. Thus, the prediction of integration based tax calculation the amount of tax provided in Supplementary Law 87/96 itself, which will be it analyzed from the perspective of this constitutional principle, also demonstrating the legal and financial consequences of possible changes that the Proposed Supplementary Law 163/12 can influence. To this end, a study from the doctrinal and jurisprudential positions, especially of the Superior Courts shall be made, by performing a search for understanding about the depth of this principle in general, directing to the particular case presented here.