The Non-cumulative Method of Social Contributions on Revenue
DOI:
https://doi.org/10.46801/2595-6280.55.5.2023.2452Keywords:
non-cumulative method, social contributions on revenue, consumption taxes, credits to be offsetAbstract
This article reconstructs the normative content of the non-cumulative method of social contributions on revenue based on the Constitution. It critically examines both the thesis that the non-cumulative method of social contributions on revenue has a legal nature and, therefore, may be freely shaped by the legislator, and the thesis that the reseller may only offset the amount that was charged as a contribution on revenue in the previous transaction. Based on normative, linguistic, and logical categories, it defends the view that the meaning of the non-cumulative method of social contributions on revenue is implicitly provided for in the Constitution itself and has its content linked to the nature of the tax and to the conceptual structures presupposed for its understanding and invoked in its instantiation. It concludes that legal restrictions on the inclusion of the value of consumption taxes incurred on the acquisition of goods and inputs are unconstitutional because they violate the constitutional framework of social contributions on revenue, the principle of equality and the postulate of proportionality.
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