CONTROVERSIAL ASPECTS OF THE DIFFERENCE BETWEEN ICMS DOMESTIC AND INTERSTATE RATES: THE SUPPLEMENTARY LAW REQUIREMENT ISSUE

Abstract

The present article analyzes the requirement of a previous supplementary law for the implementation and levy of the difference between ICMS domestic and interstate rates on interstate operations with final consumer. From the examination of the Brazilian Constitution, Supplementary Law n. 87/96, legal literature and court precedents, we seek to demonstrate, on the one hand, that there is no supplementary law requirement for regulation of such matter and, on the other hand, we seek to overcome the assumptions that the aforementioned supplementary law was silent as regards the difference between ICMS rates and that it would appear to be a new taxable event.