Conflitos de competência tributária entre o ISS, ICMS e IPI

Abstract

Thesis with the objective of studying the conflicts of tax competence involving the ISS, ICMS and the IPI in order to identify the best criterion for resolving or reduce judicial disputes between the taxpayer and the State. The theme’s choose is justified by the existence of deep legal insecurity in identify which tribute is due, in the various economic activities of production and consumption of goods and services. We believe also relevant to systematize the scientific criteria offered by science of tax law and undertake empirical research on how the higher courts are faced with the problem. As hypotheses, we believe that the demarcation of tax competence by the Federal Constitution is neither rigid nor exhaustive, as some authors defend, but based on vague and fluids concepts, which change as the interpretative context. Furthermore, the presence of constitutional norms that both authorize and prohibit the double taxation, does not allow us to build a general norm of prohibition of overlays taxes, so, Brazil has licit and illicit double taxation. We also believe that the competence of taxes does not prohibit double taxation, as long as we don’t have contradiction’s norms. For verifying the occurrence of intrusions in tax competence, it is necessary to study each norm of competence, in order to identify the situations in which the double taxation is prohibited. Our findings indicate major actuation of the complementary rule, elected as normative vehicle between the constitutional norm and the norm that creates tax, can prevent, in a deeper and more effective manner, the conflicts between the ISS, ICMS and IPI