ICMS sobre combustíveis: (in)constitucionalidade da Lei Complementar 192/2022
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Data
2023-06-22
Tipo de documento
Monografia
Título da Revista
ISSN da Revista
Título de Volume
Área do conhecimento
Ciências Sociais Aplicadas
Modalidade de acesso
Acesso aberto
Editora
Autores
Froes, Ramon de Lima
Orientador
Zanetoni, Jaqueline de Paula Leite
Coorientador
Resumo
A presente pesquisa busca analisar a Lei Complementar nº 192 de 2022 no tocante à regulamentação da cobrança monofásica do ICMS Combustíveis como resposta às disputas entre União e Estados acerca da adequação da lei com o sistema constitucional e tributário. Por isso, a análise da constitucionalidade da lei, principalmente dos dispositivos que estabeleceram a uniformidade de alíquotas e sua modalidade “ad rem”, guia-se pelos aspectos do pacto federativo brasileiro, que tem seu histórico apresentado, levando à compreensão do princípio da autonomia e da dinâmica de repartição de competência tributária em vista dos deveres do Estado. O trabalho traça brevemente o contexto que levou à edição em referência e aponta seus impactos jurídicos e financeiros, assim como elementos de sua constitucionalidade, por meio da consulta à doutrina de direito constitucional, tributário e financeiro, à legislação, à jurisprudência, bem como indicadores econômicos. Assim, conclui-se pela constitucionalidade da uniformidade de alíquotas, mas pela inconstitucionalidade das alíquotas “ad rem”, sem olvidar a necessidade de exercício do controle de constitucionalidade dos demais dispositivos da lei, bem como dos estudos de impacto orçamentário da nova sistemática tributária e de seu efetivo resultado no preço dos combustíveis.
This research aims to analyze Complementary Law No. 192 of 2022 regarding the regulation of monophonic collection of ICMS Fuels as a response to disputes between the Union and States regarding the adequacy of the law to the constitutional and tax system. Therefore, the analysis of the law constitutionality, especially the provisions that established the uniformity of rates and its "ad rem" modality is guided by the aspects of the Brazilian federative pact, which has its history presented, leading to an understanding of the autonomy principle and the dynamics distribution of tax competence, in view of the duties of the State. The work briefly outlines the context that led to the aforementioned edition and points out its legal and financial impacts, as well as elements of its constitutionality, through consulting the doctrine of constitutional, tax and financial law, legislation, jurisprudence, as well as economic indicators. Thus, it is concluded that the uniformity of rates is constitutional, but the "ad rem" rates are unconstitutional, without forgetting the need for exercising the constitutionality control of the other law provisions, as well as the budgetary impact studies of the new tax system and its effective result on fuel prices.
This research aims to analyze Complementary Law No. 192 of 2022 regarding the regulation of monophonic collection of ICMS Fuels as a response to disputes between the Union and States regarding the adequacy of the law to the constitutional and tax system. Therefore, the analysis of the law constitutionality, especially the provisions that established the uniformity of rates and its "ad rem" modality is guided by the aspects of the Brazilian federative pact, which has its history presented, leading to an understanding of the autonomy principle and the dynamics distribution of tax competence, in view of the duties of the State. The work briefly outlines the context that led to the aforementioned edition and points out its legal and financial impacts, as well as elements of its constitutionality, through consulting the doctrine of constitutional, tax and financial law, legislation, jurisprudence, as well as economic indicators. Thus, it is concluded that the uniformity of rates is constitutional, but the "ad rem" rates are unconstitutional, without forgetting the need for exercising the constitutionality control of the other law provisions, as well as the budgetary impact studies of the new tax system and its effective result on fuel prices.
Palavras-chave
ICMS., Combustíveis, Constitucionalidade, Cobrança Monofásica