O regime monofásico do ICMS-combustíveis e o princípio da seletividade (das alterações promovidas pelas Leis Complementares n.os 192 e 194 de 2022)

Abstract

This work sought to analyze the provisions of Supplementary Laws No. 192 and 194 of 2022, which defined the single-phase incidence of the State Goods and Services Tax (ICMS) levied on fuels and lubricants, accompanied by specific (ad rem) and uniform rates throughout the national territory, as well as the necessary observance of the selectivity principle for the adjustment of the tax rates based on the criterion of essentiality. To this end, we have analyzed (i) the conformity of the aforementioned Supplementary Laws with the Constitutional Amendment no. 33/2001, (ii) legal doctrine on the subject and (iii) the constitutional actions filed with the Federal Supreme Court by the Presidency of the Republic and the Governors of the States to discuss the changes in the supplementary legislation. It was concluded, therefore, that the provisions of the complementary legislation are constitutional due to their conformity with Constitutional Amendment no. 33/2001