Breve análise dos aspectos constitucionais e práticos da resolução nº 13/2012 do senado federal brasileiro

Abstract

With a clear national vocation, in other countries the garb of VAT - Value Added Tax, competence clearly federal, Accommodation Operations Relating to Tax Goods and Supply of Services on Interstate and Inter-municipal Transportation and Communication - presents ICMS numerous peculiarities which require the choice of forum to unify and settle any disputes. In Brazil, this responsibility is assigned to the Senate, to establish maximum and minimum levels of taxation, establishing the rates of VAT applicable to interstate transactions and services, those applicable in exports, as well as provide for other taxes. The Senate also has the prerogative to set the minimum and maximum tax rates on internal transactions related to ICMS. In this vein, the present study aims to present the implications of competence Senatorial the delimitation of ICMS rates interstate, more specifically its role as regulator and mediator of disputes between loved state in the midst of the preparation and publication of Resolution No. 13/2012, through which that body has fixed the interstate rate of VAT for imported products with operations in 4 %, ending the "war of the ports " and entailing a range of lawsuits seeking to establish such a resolution as unconstitutional. Thus, besides the problems arising from the very uniformity in the rate of interstate ICMS on imports, other questions arose about said resolution, since controversies about its constitutionality swelled in the judiciary. Loomed up, this lucky big debate about the limits of the competence of the Senate regarding the stipulation rates with crisp character extra-fiscal, since the Resolution No. 13/2012 craved order other than a mere increase tax collection. In this case, this work intends to verify the constitutional contours and tributaries of the resolution, as well as their practical developments.