A (não) incidência de ICMS nas operações de transferência interestadual de mercadorias entre estabelecimentos do mesmo contribuinte

Abstract

This paper addresses the current controversy about the issues provided in Article 12, I, of Supplementary Law 87/96, and the State Laws that repeated, referring to the incidence of ICMS tax on interstate transfer of goods between establishments of the same taxpayer. At first, points the incidence matrix rule of this tax, in the way described in the Federal Constitution. Then, analyses fundamental concepts, such as operation, circulation, goods, establishment, taxpayer, immunity, exemption and no tax incidence. Argues, finally, the not incidence of ICMS tax in transfer operations, even though interstate, of goods between establishment of the same owner for absence of legal circulations.