The Essentiality of ICMS over Electricity and the Incident of Declaration of Unconstitutionality no. 174723-7/2001 of Paraná State

Authors

  • Ailton José Andrade Junior Universidade Estadual de Londrina

Keywords:

discretionary, Tax on the Circulation of Goods, selectivity and essentiality, precedents

Abstract

The Federal Constitution provides that the selective ICMS is implemented through the essentiality rule, binding the legislator to follow this criterion. However, Paraná State Legislation applies the highest tax rate, position endorsed by the Court of Justice of the Paraná State in the Incident of Declaration of Unconstitutionality no. 174723-7/2001. Thus, the present study discusses the relationship of this precedent with the notion of the legislator’s attachment to the Constitution, analyzing the arguments used in Court against other precedents of the same theme.

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Published

2021-12-27

How to Cite

Andrade Junior, A. J. (2021). The Essentiality of ICMS over Electricity and the Incident of Declaration of Unconstitutionality no. 174723-7/2001 of Paraná State. Revista Direito Tributário Atual, (43), 25–51. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/683

Issue

No. 43 (2019)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2021 Ailton José Andrade Junior

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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