A constitucionalidade da exigência do ICMS sobre as prestações de serviços de transporte aéreo de passageiros

Abstract

This dissertation has proposed to address and discuss the constitutionality of charging VAT on the provision of air transport services of passengers from the analysis of the legal bases defended by the Supreme Court, Attorney General of the Treasury, doctrinal positions, as well as the verification provisions of the Constitution of 1988 and the laws under the Constitution. In this way, we aim to investigative work scoped understand and define the role that has the normative acts in the process of establishing the ICMS, especially analyzer fitness of Complementary Law n.87/1996 in having a clear and precise about the characterizing elements of Rule-incidence matrix of the state tax on the provision of air transport services of passengers, in order to apprehend the legal parameters that allow the creation and collection of this tax without incurring unconstitutional. At the stage of the research method used was the inductive phase of the Cartesian treatment of the data, and in this research report is to employ inductive basis. Were driven techniques the referent category, operational concepts, research and literature Book Report. This Dissertation is placed in the Research Line Principiology, Constitutionalism and Production Law