Guerra fiscal entre Estados: uma análise da concessão de benefícios fiscais com foco final para Lei Complementar nº 160/2017

Abstract

The scenario of abandonment of regional development policies in the 1970s coupled with weak sanctioning legislation for Member States granting tax benefits in default of the National Council of Finance Policy triggered a fierce fiscal war in the country whose tool of attack is the regulation of aliquots of ICMS. This tool came as an attempt by these states, with their own efforts, to attract investment. Among the many measures designed to inhibit this practice, the most recent was the enactment of Complementary Law 160/2017, which among the various changes introduced in the procedure for granting tax benefits, provided for the possibility of states that practiced aliases in default of CONFAZ , validate them for a certain time, attributing them "survival". In anticipation of some practical problems and even in the history of tax legislation, it was concluded that, despite the vehement need to regularize the anarchic past of fiscal regulation, due to a large judicialization on the subject, the modulation of effects practiced by Law Complementary Act 160/2017 is characterized as an incentive to the issuance of unconstitutional tax laws and, therefore, should be prohibited.