REFUND OF ICMS PAID IN EXCESS UNDER THE PROGRESSIVE TAX SUBSTITUTION REGIME

Abstract

This study aims examine the constitutionality of not refund ICMS overpaid on the progressive tax substitution system. Therefore, it was traced the profile of the tax substitution with differentiation between their main types, namely the progressive and regressive, and the reasoning justifying the adoption of system. It was examined positively prediction the institute in different regulatory instruments in the Brazilian context and serving the legitimacy of the tax substitution system, especially in progressive mode. Then analyzed in a more accurate way positioning and fundamentals declined by the Supreme Court in the trial paradigm, searching to define the contours of the judgment on the subject. Finally, it was done the contrast of the contending positions with discretion in doctrinal criticism.