A inconstitucionalidade do cálculo por dentro do ICMS

Abstract

Focusing on defense of the taxpayer before the taxing State, this paper advocates the denial of ICMS (tax on circulation of goods and interstate and intermunicipal transportation and communication services, even when such transactions and renderings begin abroad) inside calculation validity, prestigious technical in Brazilian jurisprudence, from its proper interpretation according to Tax Constitutional Law. Based on research of bibliographic nature, this paper aims to demonstrate the incompatibility of the inclusion of the amount of the tax itself on its cost base with the ICMS tax incidence matrix-rule model determined in Federative Republic of Brazil Constitution of 1988, seeking plea on principles that limits the power of taxing. As a conclusion for the present work, it is inferred the undeniable unconstitutionality of ICMS inside calculation in Brazilian legal system, because, in clear disregard for the tazpayer fundamental rights, it unduly burdens citizens wealth.