The Whether of ICMS Differential Aliquot in the Year 2022 before the Principle of Tax Anteriority

Abstract

This paper presents a study about whether or not to charge the ICMS differential aliquot in the year 2022 in view of the principle of tax anteriority. Through the study about the ICMS and the principle of tax anteriority, in its origins and essences, it is possible to verify if the beginning of the whether of the differential aliquot in the year 2022 is unconstitutional. The exploratory method was used, through bibliographical research in current reading books and documentary research in judicial decisions (authorized content on the Internet) and in the current legislation. Also, theoretical investigation techniques were used (historical techniques, conceptual techniques and normative techniques). The area of scientific-legal research is the dogmatic line of legal research. As for the method of reasoning, deductive and inductive were used. A review was carried out on the principle of anteriority, pointing out the reasons for its creation and consolidation in the legal system. Afterwards, the question of the differential aliquot before the exposed principle was faced, as well as its correlation with other principles applied in tax law. As a result, it was possible to perceive, through the analysis of the legal system, that the whether of the ICMS differential aliquot in the year 2022 is a serious violation of the fundamental guarantee represented by the principle of tax anteriority.