Clique aqui para ter que pagar ICMS: uma análise dos reflexos para consumidores finais em compras realizadas pela internet durante a vigência do protocolo ICMS nº 21/2011

Abstract

Taxation is a right and duty of the State, because through fundraising it enables the public interest. This right and duty can not, however, stand unchecked. In Brazil, a portion of the States of the Federation met under the National Council of Taxation Policies (CONFAZ) to edit the ICMS Protocol nº 21/2011, which instituted a billing system that differentiated the circulation of goods based on the place of origin. The pretext for this Protocol was an adjustment of taxes to the rise of indirect e-commerce, which has been unevenly dislocating wealth generation from consumer centers to distribution centers. The practical result was inconveniences for sellers and buyers, those mired in lawlessness that were recently resolved by the declaration of unconstitutionality of the Protocol by the Supreme Court. The present study tried to dissect the application of ICMS to e-commerce for the duration of the Protocol, with a focus on practical consequences for consumers, concluding that, despite containing somewhat usable material elements in the adaptation of Law to new social facts, there’s plenty of formal defects in its drafting, which ultimately condemns it irrevocably.