O princípio da essencialidade e a tributação do ICMS

Abstract

The principle of essentiality and the ICMS taxation. Initially, an analysis about the principles that are mentioned in The Federal Constitution is made, demonstrating their importance in the legal system and affirming their necessary observation. A specific study of the limits of the power to create taxes is made later, in order to be possible to show the elements that are necessary for one to do a better analysis of the taxation principle of the essentiality. The principles of selectivity and isonomy are analyzed most. The present study is continued demonstrating the general aspects of the method of taxation concerning to the ICMS, passing to a study on this kind of tax in the State of Ceará, in which different aliquots are adopted, but the principle of the essentiality is not observed. It concludes with the demonstration of the unconstitutionality of the majority of the states legislations that concern about the ICMS, because they don’t observe the mentioned principle, defending, in the end, that the Judiciary Power can solve this problem after provoked.