Análise crítica da cumulatividade do ICMS sobre as mercadorias sujeitas ao regime de substituição tributária e utilizadas como insumo por bares e restaurantes inseridos no regime especial de tributação de ICMS, no estado do Ceará

Abstract

It reports on the importance of a more in-depth study of the ICMS tax on the activity of Ceará's bars and restaurants opting for the special tax regime, with respect to the double taxation of inputs that are acquired under the regime of progressive tax substitution and which purpose in the preparation of new products to be supplied by these establishments. In this respect, it is understood that there is early taxation of ICMS and, subsequently, new taxation on the billing of bar and restaurant products (special regime). It describes historical, theoretical and practical aspects of the Brazilian legal-tax system, mainly regarding taxes on services and how the legal system seeks to delimit the scope of incidence of ICMS and ISS. It highlights the relevance of the activities carried out by bars and restaurants, demonstrating the preponderance of the services and facilities offered as the main factor for pricing the foods sold in these establishments. It presents the legal, doctrinal and jurisprudential aspects and the understanding of the administrative tax authorities regarding the subject and proposes solutions that can be applied to facilitate the procedure of tax collection, denning possible contradictions and the tax evasion index in these operations.