Análise da retenção na fonte do imposto de renda pelos estados, municípios e Distrito Federal previsto na Constituição Federal a luz da decisão do TRF4

Abstract

In this study, we have the goal to show how effective the tax substitution is in the States and in the Federal District of Brazil, demonstrating its positive and, if any, negative points, according to the Federal Constitution and the Complementary Law. This paper is intended to discuss the incidence of ICMS (tax on operations relating to circulation of goods and on provision of interstate and intercity transportation services and communication services) in commercial relations and its compatibility with constitutional and tax rules.