A não observância do convênio ICMS 92/2015 pelo estado do Ceará: evidências em empresa de comércio de lubrificantes no estado

Abstract

The ICMS agreement 92/2015, has as main objective the systematization and standardization of the goods that are subject to the regime of tax substitution. With the adhesion to the treaty, a taxation by the treasury of the destination state of the merchandise is avoided. However, even with the adhesion to ICMS 92/2015, the tax authorities of Ceara are not complying with the clauses established therein. The purpose of this article is to demonstrate if the taxpayer is being affected by the fact that the state of Ceara is neglected the treaty. It is also the purpose of this article, in its limitations, to demonstrate if the taxpayer is paying a higher tax burden than that which is actually due to the state treasury of Ceara. The article is classified as to its nature, approach to the problem, approach of the objectives and as to the technical procedures of execution as an applied research, qualitative, descriptive and exploratory and bibliographical and documentary, respectively.