Imunidade tributária recíproca e os impostos indiretos: uma interpretação conforme o Estado federal

Abstract

The objective of this thesis is demonstrating the need for non-levy of indirect taxes, at purchases of goods and products by political entities cases. There is a constitutional justification for the exemption, referring to reciprocal immunity, despite the issue is based on opposite and consolidated verdict, through decades, at Supreme Federal Court, against which we apply this study. In order to demonstrate that indirect taxes requirement is not adequate, at hypothesis of purchasing goods by public legal entity, we focused on identifying a Hermeneutics Crisis which has been oppressing the judgment courts, when faces the immunity issue, sometimes considering an literal exegeses and other times opting for an ampliative interpretation. Particularly at indirect taxes issue, the Judiciary has fluctuated clearly to accept (or non), the existence of called Fact's Taxpayer , from our point of view is an undoubted reality, specially considering the wording of art. 166 do CTN Which deserves a separated article. At our vision, the unique possible interpretation will be that which concretizes the Constitution s Normative Force, performing axiologically the premisses of the constitutional history of the federal State. Then, inquiring also, the reasons which lead us to choose the Federal structure, that was served as a ballast to defend the political people isonomy whose should not establish the mutual taxes charging. Finally, after verifying the inappropriate requirement taxes of the hypothesis herein, we select a corpus values given by Mogi das Cruzes City Hall, indicating how much is spent on ICMS at goods and products purchasing , through which we ll demonstrate some possibilities of application of the resource, if it were saved, in proper management of public primary services and in preservation of fundamental rights of the citizen