ICMS: TRANSFERÊNCIA INTERESTADUAL DE MERCADORIA ENTRE ESTABELECIMENTOS DE MESMO CONTRIBUINTE

Abstract

This paper aims to seek and expose the assertive understanding on the charge of the Tax on Transactions Related to the Circulation of Goods and Services (ICMS), specifically in interstate transfer operations of goods to the same taxpayer, in which the existing conflict between state tax authorities and the majority case law of the STJ and STF is analyzed. Furthermore, Law 87/96, in its article 12, the main point of discussion on the incidence or not of ICMS in the aforementioned activity, is analyzed. In conclusion, the STJ jurisprudential understanding, in precedent 166, by understanding that there is no relation capable of creating a taxable event that justifies the ICMS on interstate transfer transactions of the same taxpayer, is constitutional, and is also supported by the STF, which has recently decided for the unconstitutionality of article 11, paragraph 3, II, and article 12, I, in the passage "even if to another establishment of the same holder", and 13, paragraph 4, of Federal Complementary Law 87, of 1996. In the realization of this article, the objectives were sought to be met, so that bibliographies, doctrines and books related to the theme were analyzed.