Principle of Selectivity and its Application in the Taxation of ICMS/PA on Electrical Energy

Abstract

The study demonstrates the mandatory requirement of applying the principle of selectivity to ICMS, due to the essentiality of goods and services, despite its apparent optionality. Emphasizing that among the services to be considered essential, electric energy is one of them, due to its indispensability in the present day and its usefulness. The study aims to explain that although the essential character of electric energy, this has been taxed inversely to its purpose, so that social desires end up being left aside, especially in the paraense legislation. Therefore, it seeks to argue that the irradiation of the principle of selectivity in tax law, should be contemplated, under penalty of violation of the right of the dignity of the human person.