A Lei Kandir e a desoneração das exportações: análise da ADO 25

Abstract

The present article analyses the judgment of the Direct Action of Unconstitutionality by Omission nº 25, which discussed the legislative omission on editing the complimentary law indicated by the article 91 of the Transitory Constitutional Provisions Act, to discipline the amount to be transferred from the Union to the States and Federal District, in replacement of the transference regulated by the Complementary Law nº 87/1996. The article presents a brief historic about the federative autonomy and of the ICMS’s discipline in the Federal Constitution of 1988. It discusses, next, the fundaments adopted by the STF and the consequences of the Court’s decision. The research is descriptive and departs from a social juridical approach, by utilizing techniques of case study and bibliographic research, to results of qualitative nature, obtained from a deductive method.