UNIVERSIDADE DO OESTE DE SANTA CATARINA CURSO DE PÓS-GRADUAÇÃO EM DIREITO TRIBUTARIO

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(1) . UNIVERSIDADE DO OESTE DE SANTA CATARINA CURSO DE PÓS-GRADUAÇÃO EM DIREITO TRIBUTARIO. ELEMAR ILDEMAR WACHHOLZ. ICMS SUBSTITUIÇÃO TRIBUTÁRIA, UMA VISÃO GERAL E SIMPLIFICADA DESTE TRIBUTO. Chapecó 2014.

(2) . ELEMAR ILDEMAR WACHHOLZ. ICMS SUBSTITUIÇÃO TRIBUTÁRIA, UMA VISÃO GERAL E SIMPLIFICADA DESTE TRIBUTO. Monografia de Conclusão de Curso submetida à Universidade do Oeste de Santa Catarina para obtenção do título de Especialista em Direito Tributário.. Orientador: Professor Ms. Narciso Leandro Xavier Baez. Chapecó 2014.

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(4) . Η,ĄŚŽŵĞŶƐƋƵĞůƵƚĂŵƵŵĚŝĂĞƐĆŽďŽŶƐ͘ ,ĄŽƵƚƌŽƐƋƵĞůƵƚĂŵƵŵĂŶŽĞƐĆŽŵĞůŚŽƌĞƐ͘ ,ĄŽƐƋƵĞůƵƚĂŵŵƵŝƚŽƐĂŶŽƐĞƐĆŽŵƵŝƚŽďŽŶƐ͘ WŽƌĠŵ͕ŚĄŽƐƋƵĞůƵƚĂŵƚŽĚĂĂǀŝĚĂ͘ ƐƐĞƐƐĆŽŽƐŝŵƉƌĞƐĐŝŶĚşǀĞŝƐ͘Η ĞƌƚŽůƚƌĞĐŚƚ͘.

(5) . AGRADECIMENTOS. A Deus por ter me dado saúde e força para superar as dificuldades. Ao Centro de Excelência em Direito, seu corpo docente, direção e administração que oportunizaram por ter me proporcionado todos os ensinamentos, pela confiança e ética aqui presentes. Ao meu orientador Narciso Leandro Xavier Baez pelo suporte no pouco tempo que lhe coube, pelas suas correções e incentivos. Aos meus pais, pelo amor, incentivo e apoio incondicional. Aos meus amigos e colegas de trabalho pela paciência e compreensão. E a todos que direta ou indiretamente fizeram parte da minha formação, o meu muito obrigado. Tenho muito a agradecer, a Deus, esse ser superior, que permitiu a existência minha e de todos os outros seres mesmo aqui não mencionados..

(6) . RESUMO. Ao delimitar o tema como ICMS e ICMS Substituição Tributaria, propoe-se expor aos leitores uma visão geral e critica sobre a complexidade imposta pelos fiscos estaduais relacionados a esses tributos, não tratando de um Estado especifico, mas como regra geral. A escolha desse tema se deu em função de expor as dificuldades que os contribuintes enfrentam para interpretação e compreensão da legislação publicada pelos Estados, que, objetivam aumentar a arrecadação de forma que, com menor esforço possivel, buscam alternativas e instrumentos fiscalisatorios mais eficientes e que facilitem a fiscalização objetivando diminuir a sonegação de impostos pelos contriuintes. Devido a intensa publicação de normas pelos Estados, os contribuintes deparam-se com um complexo sistema de tributação que, devido a operar em varios Estados, é indispensavel o acompanhamento diario das atulização na legislação estadual de cada Estado que possua operação com as mercadorias por ele comercializadas, ou, caso não o faça, poderá incorrer em erro por falta de aplicação de determinada norma publicada pelo Estado. A enorme voracidade dos Estados em arrecadar, torna a cada dia mais complexo o entendimento e aplicação das normas tributarias. A antecipação do recolhimento do imposto pelo contribuinte substituto tributario gera garantias aos entes arrecadadores e também gera caixa antecipado a ele, porem, precisa que eles ofereçam aos contribuintes regras e normas mais objetivas e que facilitem ao contribuintes facil compreensão e aplicação. A interpretação e aplicação equivocada de determinada norma pelo contribuinte, lhe causará inumeros transtornos e ônus tributarios indesejados, causando um desembolso maior devido a multas e juros cobrados pelos entes arrecadadores.. PALAVRAS-CHAVE: ICMS, ICMS Substituição Tributária..

(7) . ABSTRACT. Delimiting the subject as ICMS and ICMS Tax Substitution, it proposes to expose for the readers an overview and critique about the complexity imposed by public revenue related to these taxes, not treating a specific State, but as a general rule. The choice of this subject is due to expose the difficulties that taxpayers face to interpret and understanding the legislation out by the States, which objectify to increase the collection of taxes with less effort possible seeks alternatives and efficient instruments to control and that facilitate the follow-up inspection in order to reduce the unlawful concealment of taxes by contributors. Due to intense out regulation by the States, the taxpayers encounter with a complex system of taxation that due to operate in several States, it is indispensable daily monitoring of the updating in each State rule having operation with the goods for it commercialized, or if it does not do it, it will incur in error of not application of certain standard established by the State. The sheer voracity of the States to collect duties or taxes makes increasingly complex understanding and application of the tax legislation. The anticipation of the payment of the substitute tax by the taxpayer generates guarantees to the collectors and it also generates early value, however, they need to offer to the taxpayers more objectify rules and standards and that facilitate to the taxpayers easily understanding and application. The interpretation and misapplication of some standard by the taxpayer will cause them trouble and unwanted tributaries onus, causing a greater spending due to financial penalties and charged interest by the collecting entities.. KEYWORDS: ICMS, ICMS Tax Substitution. . .

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(72)

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(174)

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(178)

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(182)

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(184)

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(188)

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(190)

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