Tributação estadual no comércio eletrônico (incidência do ICMS)

Abstract

This study is about the state tribute on electronic commerce, taxed by ICMS ICMS, tax that is responsibility of States and Federal District, established by Article 155, paragraph II of the Federal Constitution, has as generating fact the movement of goods, transportation service’s (among cities and states), and communication services. Goods conceptualization and definition of establishment are of paramount importance for ICMS’s purposes, resulting in an adaptation and oversight of a new form of commerce: electronic commerce. Electronic commerce is the sale of products (material or virtual) or even services realized virtually (internet), with economic trades contents, when happened online. Moreover, happen also a discussion between states and cities to preserve the right of claim this new tribute possibility. Even though, is necessary to indentify the legal origin of the service, then is possible to know if the internet providers have or not liability to be taxed, and verify if the tax assigned is ISS or ICMS. There is also a dispute among States for products negotiated by online retailers’ commerce, because with the increase of internet sales increased also this skirmish, thus some States that have distribution centers’ companies are benefited. Finally, the virtual commerce’s current problem with ICMS’s taxation is the oversight that FISCO has in virtual operations