A Incompatibilidade da Substituição Tributária do ICMS com a Opção pelo Simples Nacional

Abstract

This article examines the compatibility of the provisions of the Constitution of the Federative Republic of Brazil concerning the replacement tax and progressive legal framework for simplified and unique collection which includes the tax on circulation of merchandises and services on the interstate transportation and communication - ICMS. Analyze the subject of scrutiny by the simplified scheme introduced by Complementary Law 123 of 14 December 2006, called Simple National, means of control, collection and monitoring of National Simple. Exposes the historical of power to tax and the principle of non-cumulative ICMS. Exposes the replacement tax forms allowed, in particular the progressive tax replacement, and the Supreme Court ruling in the Federal Direct Action of Unconstitutionality n. 1851-4. Finally, it considers that the exercise is of replacing incompatible with the Single National tax.