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Master's Dissertation
DOI
https://doi.org/10.11606/D.2.2017.tde-10022021-180359
Document
Author
Full name
Rafhael Romero Bentos
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2017
Supervisor
Committee
Carvalho, Paulo de Barros (President)
Barreto, Paulo Ayres
Moreira, Andre Mendes
Title in Portuguese
A não cumulatividade do ICMS para os prestadores de serviços (transporte e comunicação)
Keywords in Portuguese
Comunicação
Imposto sobre circulação de mercadorias e serviços
Prestação de serviço
Telecomunicações
Transportes
Tributação
Abstract in Portuguese
Este trabalho objetiva analisar a aplicação da não cumulatividade do ICMS para os prestadores de serviços (transporte e comunicação). Parte-se, assim, da análise histórica, constitucional e jurisprudencial desse princípio, a fim de se identificar e delimitar os critérios que autorizam o aproveitamento de créditos de ICMS para as pessoas jurídicas que atuam naqueles setores.
Title in English
The Non-Cumulativity of State-VAT (ICMS) for the Service Providers (Transportation and Communication)
Keywords in English
Communication
ICMS
Legal Standards of Tax Incidence
Principle of Non-Cumulativity
Service Providers
Transportation
Abstract in English
This study aims to analyze the application of the Non-Cumulativity of State-VAT (ICMS) for the service providers (transportation and communication). Therefore, the examination of this principle is based on the historical, constitutional and the cases law, in order to identify and determine the criteria that authorize the use of ICMS credits for legal entities operating in those sectors.
 
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Release Date
2023-02-10
Publishing Date
2021-05-03
 
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