Reflexões acerca da constitucionalidade da antecipação tributária sem substituição no âmbito do ICMS

Abstract

This study analyzes the premature taxation of ICMS over the future seller, bringing reflections about its constitutionality. Although the subject is not new on Brazilian legal order, little attention had been given to it by legal scholars and court precedents. In this sense, the research was developed in order to investigate the (un)constitutionality of the previous collection of ICMS through the standard taxation regime. Therefore, we used the hypotheticaldeductive method, using the bibliographic technique, through the analysis of legal scholars and court precedents concerning the subject. During the study, we identify the existence of a controversy as regards the validity of such type of taxation on the ICMS, despite the early stage of discussions. Thereby, we bring reflections with the aim of improving the debate, indicating that current premature taxation regimes imposed by the States, for purposes of ICMS collection, are unconstitutional in a greater or lesser degree.