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Substituição tributária do ICMS - a declaração de inconstitucionalidade da definitividade da base de cálculo presumida
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| 1.37 MB | Adobe PDF |
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Abstract(s)
O direito, como experiência histórico-cultural das sociedades, vem experimentando ao
longo dos séculos uma constante evolução. O constitucionalismo, como faceta maior do
direito, é o reflexo deste movimento ascendente.
As constituições modernas sedimentaram os chamados direitos de primeira e segunda
geração em que o Estado é chamado para garantir não mais somente os direitos de liberdade
e defesa externa, mas também de saúde, educação, locomoção, segurança, assistência e
previdência social, meio ambiente equilibrado, dentre tantos outros.
A implementação dessas políticas sociais trouxe a reboque uma enorme necessidade
de obtenção receitas fiscais pelo Estado através da utilização de seu poder de império. Dentro
do macro campo de tributação - patrimônio, renda e consumo - o imposto sobre vendas
(ICMS) responde por 81,54% da receita fiscal dos Estados e 36% deste total é arrecadado
com base na técnica da substituição tributária.
No entanto, como sói ocorrer no constitucionalismo moderno, há sérias limitações
constitucionais ao poder de o Estado tributar a sociedade, ocorrendo constantes tensões entre
a instituição, arrecadação e cobrança de impostos com os princípios constitucionais
tributários, cabendo às Cortes Constitucionais a augusta tarefa de sopesar estas tensões,
decidindo até que ponto se mostra constitucional a instrumentalização da arrecadação
tributária.
Neste cenário, a Suprema Corte brasileira, em recente decisão, abalou fortemente as
receitas estaduais ao declarar a inconstitucionalidade da definitividade da base de cálculo
presumida da substituição tributária do imposto sobre vendas, alterando posicionamento
histórico anterior.
A decisão, no entanto, revelou sérias deficiências jurídicas e fáticas que propugnam
por um movimento orquestrado dos Estados para que ocorra novo julgamento da matéria.
Law, as a historical-cultural experience of societies, has been experiencing a constant evolution over the centuries. Constitutionalism, as the greater facet of law, is the reflection of this upward movement. Modern constitutions have established the so-called first and second generation rights in which the state is called to guarantee not only the rights of freedom and external defense, but also health, education, locomotion, security, welfare and social security, balanced environment, among many others. The implementation of these social policies has brought with it an enormous need to obtain tax revenues by the state through the use of its empire power. Within the macro taxation field - equity, income and consumption - the sales tax (ICMS) accounts for 81.54% of the tax revenue of the states and 36% of this total is collected based on the technique of tax substitution. However, as only happens in modern constitutionalism, there are serious constitutional limitations to the power of the State to tax society, with constant tensions between the institution and collection of taxes with the constitutional principles of taxation, and the Constitutional Courts have the august task of weighing these tensions, deciding how constitutional the instrumentalisation of tax collection is constitutional. In this scenario, the Brazilian Supreme Court, in a recent decision, strongly upset state revenues by declaring the definitive for the presumed calculation basis of the tax substitution of sales tax to be unconstitutional, altering previous historical positioning. The decision, however, revealed serious legal and factual shortcomings that advocated by an orchestrated movement of States for a re-judgment of the matter.
Law, as a historical-cultural experience of societies, has been experiencing a constant evolution over the centuries. Constitutionalism, as the greater facet of law, is the reflection of this upward movement. Modern constitutions have established the so-called first and second generation rights in which the state is called to guarantee not only the rights of freedom and external defense, but also health, education, locomotion, security, welfare and social security, balanced environment, among many others. The implementation of these social policies has brought with it an enormous need to obtain tax revenues by the state through the use of its empire power. Within the macro taxation field - equity, income and consumption - the sales tax (ICMS) accounts for 81.54% of the tax revenue of the states and 36% of this total is collected based on the technique of tax substitution. However, as only happens in modern constitutionalism, there are serious constitutional limitations to the power of the State to tax society, with constant tensions between the institution and collection of taxes with the constitutional principles of taxation, and the Constitutional Courts have the august task of weighing these tensions, deciding how constitutional the instrumentalisation of tax collection is constitutional. In this scenario, the Brazilian Supreme Court, in a recent decision, strongly upset state revenues by declaring the definitive for the presumed calculation basis of the tax substitution of sales tax to be unconstitutional, altering previous historical positioning. The decision, however, revealed serious legal and factual shortcomings that advocated by an orchestrated movement of States for a re-judgment of the matter.
Description
Keywords
Constitucionalismo Interpretação constitucional Controle de constitucionalidade Princípios constitucionais tributários ICMS Substituição tributária Superação de precedentes