As compensações financeiras da União aos Estados e a ação direta de inconstitucionalidade por omissão nº 25

Abstract

The Brazilian Supreme Court ruled, in 30.11.2016, the Direct Action of Unconstitutionality by Omission nº 25, regarding the compensation to the States for the exemption of ICMS (a tax similar to the VAT) on exports, instituted by the Kandir Law and lifted to the constitutional sphere by the Constitutional Amendment nº 42/03. The case is about the conflict of the cooperative federalism and the autonomy of the federative entities, which the Supreme Court sought to preserve in its decision, in obedience to article 91 of the Act of the Transitional Constitutional Provisions, declaring the legislative omission and presenting an activist determination to combat the inertia of the National Congress. This article examines the context of the exemption of the exports and the decision of the Brazilian Supreme Court, with their legal and economic implications, perceived from a deductive method, by utilizing techniques of case study. It led to conclude for the conformity of the decision with the federative principle and its importance as an innovative paradigm for the equalization of the conflicts that it derives.