Mutação do conceito constitucional de mercadoria

Abstract

This paper aims to describe the concept of goods used by the constituent of 1988 on the allocation of taxing powers to the States in order to conclude that, over the course of time, this concept is subject to change. Nonetheless, this transformation requires limits, as we intend to demonstrate in this thesis. To achieve the aim of this paper, we describe, from categories of the General Theory of Law, the legal system, pointing out its features, as well as the interpretive process to be developed by the interpreter to build the rule of law. Brief foray into Semiotics and Theory of Signs was necessary, since the law, acting as cultural object, is manifested in language. We intended to demonstrate the relevance of language for creating legal reality. The search for the nature of the sign (type or concept) used by the constituent in the distribution of imposing competence as well as the meaning to be given to him by the interpreter and the suitable method are examples of topics covered in that language assumes an essential role. We also investigated the Brazilian tax constitutional subsystem, from the perspective of standards of competence. We identified the use, by the constituent of 1988, of concepts, not types, becoming greatly restricted the activities of infra legislature. We conclude from this that there was a transformation of the constitutional concept of the sign goods in the face of historical factors that strongly influence the activity of interpretation, so that the grant of taxing power to the States, in respect to ICMS, allows the taxation of tangible or intangible goods, provided for trade. This transformation is admitted only because it does not bump the tax authority of the municipalities, linked by the provision of services of any kind, except for communication and intrastate and interstate transport