Uma análise acerca do recolhimento do diferencial de alíquota do ICMS a partir da edição da LC nº 190/2022: constitucionalidade acerca da cobrança do Difal sobre ICMS em 2022?

Abstract

This Course Completion Work focuses on the critical analysis of the constitutionality of the collection of the ICMS Tax Differential (DIFAL) in 2022, in light of the most recent tax principles and jurisprudential understandings. DIFAL, inserted in the Brazilian tax context, is an object of special importance and its dynamics underwent significant changes with the publication of Complementary Law No. 190/2022 and ICMS Agreement No. 236/2021. In the course of this, essential considerations about the ICMS DIFAL will be addressed, highlighting its implications on state tax and its effects on interesting operations. The analysis extends to understanding the changes promoted by recent legislation, seeking to elucidate the impact of these changes on the national tax scenario. Furthermore, the study aims to discuss the No Surprise Principle and its relevance for legal certainty in tax relations. The analysis also includes an examination of the Principle of Priority as a guarantee that tax changes precede an appropriate period for taxpayers to adapt. Finally, the work will be dedicated to analyzing the constitutionality of the DIFAL collection in 2022. This critical examination seeks to verify the compatibility of the changes promoted with the tax principles established in the Federal Constitution, taking into account the most recent jurisprudential understandings. The objective is to offer a contribution to the debate on the legality and constitutionality of this tax imposition, providing a more comprehensive understanding of the topic. In summary, it is proposed to offer a critical and well-founded view of the changes in DIFAL in 2022, contributing to the understanding of the impact of these changes on the Brazilian tax scenario and to the debate on the compliance of these changes with fundamental legal principles.