A não cumulatividade do ICMS para os prestadores de serviços (transporte e comunicação)

Bentos, Rafhael Romero

doi:10.11606/D.2.2017.tde-10022021-180359

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Master's Dissertation

DOI

https://doi.org/10.11606/D.2.2017.tde-10022021-180359

Document

Master's Dissertation

Author

Bentos, Rafhael Romero (Catálogo USP)

Full name

Rafhael Romero Bentos

Institute/School/College

Faculdade de Direito

Knowledge Area

Economic and Financial Law

Date of Defense

2017-03-23

Published

São Paulo, 2017

Supervisor

Carvalho, Paulo de Barros (Catálogo USP)

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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Publishing Date

2021-05-03

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