THE INSUFFICIENCY OF FOUNDATION OF STF FOR PROSPECTIVE EFFECTS OF THE INCONSTITUTIONALITY OF ICMS IRREGULAR FISCAL BENEFITS

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Published: Jul 5, 2021
DOI: https://doi.org/10.36598/dhrd.v4i8.2078

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Rafael Gonçalves de Lima
Ministério Público do Trabalho (MPT)

Abstract

The objective of this work was to analyze — exemplary — (through the inductive research method), Supreme Court decisions which modulated the effects of decisions that declared unconstitutional state laws that granted tax incentive on I.C.M.S. without interstate agreement. Thereby, it was possible to evince that such Supreme Court decisions lack the proper reasoning regarding the temporal effects limitation, so that becomes unconstitutional the mere mention of legal certainty or exceptional social interest. Thus, it turns out that it is necessary to bring more substantiated arguments, in a clear and standardized way (as far as possible), whereas the temporal effects modulation is an exceptional mechanism in legal system, considering legal certainty.

Article Details

Issue
Vol. 4 No. 8 (2021): Dom Helder Revista de Direito
Section
Artigos

 

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Author Biography

Rafael Gonçalves de Lima, Ministério Público do Trabalho (MPT)

Pós-graduando em Direito Internacional pelo Centro de Estudos em Direito e Negócios (CEDIN). Especialista em Direito Tributário pelo Centro de Estudos em Direito e Negócios (CEDIN). Graduado em Direito pela Escola Superior Dom Helder Câmara (ESDHC). Foi membro do Grupo de Pesquisa "Direito Internacional dos Recursos Naturais - DIRNAT" da Escola Superior Dom Helder Câmara (ESDHC). Exerce função na Diretoria de Gestão de Compras e Licitações (DGCL) do Ministério Público de Minas Gerais. Foi estagiário do Ministério Público do Trabalho, lotado no 24º Ofício Geral da PRT3. Possui experiência profissional na área contábil, mais direcionada às linhas trabalhista e previdenciária. ORCID: https://orcid.org/0000-0002-1863-7611 / e-mail: rafagoncalvesdelima@hotmail.com