Inexigibilidade de tributação sobre os benefícios fiscais do reintegra e do crédito presumido de ICMS

Abstract

The present article addresses the issue of the integration of tax benefits values as if they were of the business revenue deepening the concept of revenue and billing that is applied to tributes’ calculation basis that use it as incidence hypothesis, being the taxation on the Legal Enties’ Income (IRPJ), the Social Contribution on the Net Profit (CSLL), the Contribution to the Social Integration Program (PIS) and also the Contribution to Social Security Financing (COFINS). It presents the analysis of the tax benefits of the Circulation of Goods and Services PResumed Credits (ICMS) and Special Regime for Reintegration of Tax Values fox exporting companies – REINTEGRA systematic, highlighting the impossibility of including the values received under tax benefits in the concept of revenue and billing. Being necessary the feature of the doctrinal and jurisprudential understanding on the revenue and billing concepts, important concepts for the correct application of calculation basis on the taxes that affects them. With the inclusion of the values when it comes to these tax benefits on the revenue and billing concept, the Union, along with the tax authorities, offends applied principles on the tax law, being the principle of the contributory capacity and the principle of the strict legality. In addition to illicit enrichment and the Union advantege in detriment of taxpayers, having to reimburse or compensate the taxpayer unlaw fully charged.