COMPLEMENTARY LAW 190/2022: TAX-CONSTITUTIONAL ASPECTS OF ICMS AND DIFAL IN INTERSTATE TRANSACTIONS IN BRAZIL

Abstract

The research proposed here is based on the need to analyze the requirement of the Rate Differential (ICMS/DIFAL) and the credit compensation system in interstate transactions in the light of tax principles. The topic presented is justified by the need to analyze the constitutionality or not of the ICMS-DIFAL charge, taking into account the social relevance of the subject. The general objective of this work is to analyze the requirement of the rate differential (ICMS/DIFAL) and the credit compensation system in interstate transactions in the light of the tax principles of annual anteriority, nonagesimal and non-cumulativeness. The study adopted the methodology of legal research, whose purpose is to examine the operational concepts of the ICMS/DIFAL tax in transactions related to the circulation of goods and the provision of interstate transportation services, from a deductive perspective. Therefore, it was concluded that article 3 of LC No. 190/2022 is unconstitutional, which violates the constitutional principle expressed in article 150, III, ''b'' of CRFB/88 regarding annual tax anteriority, and the enforceability of taxes in the same year of the financial year in which they have been created or increased is prohibited.