Os critérios materiais das regras-matrizes de incidência tributária do IBS e da CBS
The text deals with the material criterion of the IBS and CBS rules-matrix of tax incidence. Based on art. 156, § 1º, I and II, CRFB, inserted by Constitutional Amendment nº 132/2023, it is observed that the constitutional concepts of "operation", "goods", "rights" and...
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| Tipo de recurso: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2025 |
| País: | Brasil |
| Institución: | Pontifícia Universidade Católica de São Paulo (PUC-SP) |
| Repositorio: | Repositório Institucional da PUC_SP |
| Idioma: | portugués |
| OAI Identifier: | oai:repositorio.pucsp.br:handle/45528 |
| Acceso en línea: | https://repositorio.pucsp.br/jspui/handle/handle/45528 |
| Access Level: | acceso abierto |
| Palabra clave: | CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO Reforma tributária IBS CBS Critério material Tax reform Materiality |
| Sumario: | The text deals with the material criterion of the IBS and CBS rules-matrix of tax incidence. Based on art. 156, § 1º, I and II, CRFB, inserted by Constitutional Amendment nº 132/2023, it is observed that the constitutional concepts of "operation", "goods", "rights" and "services", limit the institution of IBS and CBS conveyed by Complementary Law nº 214/2025. To prove the assertion, the changes undertaken by tax reform will be examined according to three pillars: philosophy of language, philosophy of time and a critical constitutional theory. Guided by the lessons of logical-semantic constructivism, the analysis of philosophical theories that focus on language-related issues will be fundamental for the construction of consistent arguments according to a precise method; this, however, without ignoring the importance of historicity and facticity for understanding, as well as the central role played by consensus for the development of knowledge. In addition, the constant relations of rupture and continuity that inform the legal system constitute the conducive environment for reflections on the philosophy of time, like the history of concepts, in order to examine, from a semantic and pragmatic point of view, the tax constitutional concepts. These, in turn, depend on an adequate constitutional theory for better approximation, under penalty of a merely partial observation of the legal phenomenon. The following material criterion of the IBS and CBS are concluded with this study: (i) to carry out an operation, bilateral and onerous, with material or immaterial goods, or with services, provided that they are inserted in a production chain intended for consumption; (ii) to carry out an operation that involves the import of material goods, provided that they are inserted in a production chain intended for consumption; and (iii) to carry out an operation that involves the import of intangible goods or services, provided that they are inserted in a production chain intended for consumption |
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