Hipóteses em que assiste Direito ao Contribuinte ao Ressarcimento da Substituição Tributária “para Frente” no ICMS

Análise Crítica de Pontos Jurídicos Controvertidos e Propostas para Aprimoramento da Legislação Tributária

Abstract

This paper analyses the Brazilian consumption taxation system known as “Tax Substitution” (ICMS), studying the hypotheses in which the taxpayers have the right of tax reimbursement (when the future legal transaction does not occur; when tax exemption sales occurs; and in transactions or sales between taxpayers of different States). It is also analyzed the possibility of tax reimbursement, when the taxpayer sells the goods to the final consumer at a price below the tax base (ICMS-ST), through a legal analysis of the Tax Neutrality Principle (ICMS). Finally, the conclusion also suggested recommendations for the tax legislation improvement of this taxation system (ICMS tax substitution), concerning the tax reimbursement hypotheses.