Substituição tributária para frente no ICMS e a questão do preço final diverso do previsto na antecipação

Abstract

The national tax authorities seeking all forms tax the taxpayer. The route of taxation for VAT is complex, because it is a highly complex tax , housing tax five on one. Given the multifaceted tribute to the aforementioned, the ICMS-mercancy will be the key point of this work. This nature will be addressed forms of liability for tax substitution , especially the "forward" and the question of their return , the presumed taxable event occurs at a value lower than previously assumed , analyzing the current understanding of the Supreme Court on the subject , recorded in ADIn 1.851/Al , who denied the repetition of the overpayment under the pale of harming arrecadabilidade the practice of the tax authorities and , considering the presumed taxable event is a definite fact and there is no questioning the legality of refund . Moreover, the tax constitutional principles, fundamental rights and safeguards of taxpayers and contemporary hermeneutics will be the foundation for the arguments used in this work, in which the arguments of counterpoints Min Ilmar Galvão, the rapporteur mentioned unconstitutionality lawsuit.