O princípio constitucional tributário da não cumulatividade no ICMS

Abstract

This article addresses the constitutional principle of non-cumulativeness within the scope of the ICMS, with Constitutional supremacy as a parameter. The principle in question aims to limit the state's power to tax, preventing the State's action from causing disproportionate losses to the taxpayer. For this purpose, the ICMS was analyzed in the National Tax System, the constitutional tax principles related to the ICMS, the characteristics of the matrix rule of ICMS tax incidence and its application criteria. Then, the principle of non cumulativity, its origin, concept, legal nature and Complementary Law 87/1996 were dealt with. For the analysis in question, bibliographic methodology and dialectical criticism and neoconstitutionalism were used as a theoretical framework. The result of this research was to verify the existence of exceptions to the principle of non cumulativity so that the taxpayer is not arbitrarily charged by the tax authorities.