Post by account_disabled on Mar 4, 2024 4:48:42 GMT -5
According to the constitutional norm of article 155, §2º , between taxpayers; 2) that the object is intended for industrialization or commercialization; and 3) the event generating the two taxes (ICMS and IPI) occurs. It is clear that the Federal Supreme Court has already established the understanding of the possibility of excluding IPI from the ICMS calculation basis itself, as long as the constitutional permissive requirements are present [2] . In this sense, although we recognize the existence of Supreme Court precedents understanding the impossibility of excluding IPI from the ICMS calculation base collected in the tax substitution system [3] , we seek to understand and meet this last understanding, since , a priori , the requirements of article 155, §2°, XI, of the CF, remain intact when tax substitution is present.
Therefore, it is in this particular that this article aims to enter, as, with due respect, it is understood that the precedents of the Federal Supreme Court did not delve into the peculiarities of the taxes discussed here. Matrix rule for the tax incidence of ICMS and ICMS-ST Based on the wording of article 155, II, of the Constitution, it is up to the States and the Federal District to institute EL Salvador Mobile Number List taxes on "operations relating to the circulation of goods on the provision of interstate transport services and intermunicipal and communication, even if operations and services begin abroad" . As can be seen, there are three possible material aspects of this tax, namely: 1) carrying out operations related to the circulation of goods; 2) provide interstate or intercity transportation services; and 3) provide communication services.
However, as a way of limiting the present discussion, the study will only focus on the hypothesis concerning the operation of circulation of goods . Briefly, the ICMS has in its antecedents 1) as a material criterion the onerous transfer of goods with the change of ownership of the good — an effective act of merchandising, not the mere physical departure of the establishment; 2) as the spatial criterion, it can be considered at a national level; and 3) the temporal criterion is the departure of merchandise from the establishment, with the mere physical departure not being sufficient, but the realization of a legal fact. As a result, 1) the active subject is the State entity as a personal criterion and the passive subject is the person responsible for the sale of the merchandise; and 2) as a quantitative criterion, which will be the calculation basis and the rate, respectively, the value of the goods and the rate of the respective legislation of the State competent for the charge.
Therefore, it is in this particular that this article aims to enter, as, with due respect, it is understood that the precedents of the Federal Supreme Court did not delve into the peculiarities of the taxes discussed here. Matrix rule for the tax incidence of ICMS and ICMS-ST Based on the wording of article 155, II, of the Constitution, it is up to the States and the Federal District to institute EL Salvador Mobile Number List taxes on "operations relating to the circulation of goods on the provision of interstate transport services and intermunicipal and communication, even if operations and services begin abroad" . As can be seen, there are three possible material aspects of this tax, namely: 1) carrying out operations related to the circulation of goods; 2) provide interstate or intercity transportation services; and 3) provide communication services.
However, as a way of limiting the present discussion, the study will only focus on the hypothesis concerning the operation of circulation of goods . Briefly, the ICMS has in its antecedents 1) as a material criterion the onerous transfer of goods with the change of ownership of the good — an effective act of merchandising, not the mere physical departure of the establishment; 2) as the spatial criterion, it can be considered at a national level; and 3) the temporal criterion is the departure of merchandise from the establishment, with the mere physical departure not being sufficient, but the realization of a legal fact. As a result, 1) the active subject is the State entity as a personal criterion and the passive subject is the person responsible for the sale of the merchandise; and 2) as a quantitative criterion, which will be the calculation basis and the rate, respectively, the value of the goods and the rate of the respective legislation of the State competent for the charge.