The Unprecedented Institutional and Federative Dialogue that has been Leading the Normative Implementation of the Constitutional Rule on the Selectivity of ICMS Rates
DOI:
https://doi.org/10.46801/2595-6280.55.16.2023.2466Keywords:
institutional dialogues, tax rates selectivity, ICMS, case law, STFAbstract
The study is of a socio-legal nature and does not have dogmatic objectives. The article begins by addressing the state of application of the selectivity constitutional rule of ICMS until the year 2021, and then examines what was decided by the Federal Supreme Court (STF) in Extraordinary Appeal 714.139 and the unprecedented institutional dialogue that took place thereafter, with concrete movements by the STF and the legislative and executive powers from the Union and the States throughout the years 2022 and 2023.
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Copyright (c) 2023 Marciano Seabra de Godoi, Simone Bento Martins Cirilo
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
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