A emenda constitucional 87/2015 e a inconstitucionalidade da cláusula nona do Convênio ICMS 93/2015

Abstract

The objective of this scientific paper is to address the changes in ICMS tax collection brought by Constitutional Amendment 87/2015 (BRAZIL, 2015) and how these changes, regulated by ICMS Agreement 93/2015 (BRAZIL, 2015), affect microenterprises and small size companies opting for the regime of the National Simple, generating great obstacle to the regular exercise of the companies and difficulty in fulfilling the tax obligations. It seeks to demonstrate, specifically, the unconstitutionality of Clause Ninth of ICMS Agreement 93/2015 (BRAZIL, 2015). In order to do so, the methodology adopted will be a bibliographical and critical dialectic, analyzing critically relevant legislation and doctrine, and the theoretical mark used to address the issue will be neoconstitutionalism, considering the normative force of the Federal Constitution (BRAZIL, 1988).