Cibertributos e a guerra fiscal referente ao ICMS nas relações de consumo de modo virtual

Abstract

This study walked in order to analyze the structural aspects of the Tax on Circulation of Goods and Services (ICMS), in the transactions of non-face mode specifically on purchases in the virtual / online realm. New way to purchase adopted by Brazilians in the last decade, growing year on year, driven primarily by the steady advance of technology, logistical and especially the advent of the internet and evolution of this, added to the increasing economic power of the Brazilian people. However, hanging a race mismatch between these technological and legal means adopted to govern them them, quedando is not clear weather this economic environment in the Federal Constitution of 1988 Another aspect to be analyzed surrounds about a new 'fiscal war electronics' (said my), where the least developed industrial and economically if they know by Northeast and North of the country, seeing the potential of the huge amount of products and services by electronic means, signed pact called the Protocol ICMS 21, where the demand collection of tribute to his state, if it is the recipient of the product, wounding with constitutional precepts such firmament. Seeking appreciate, in this study the resulting impact of the adoption option and Principle destination in the distribution of proceeds from the collection of ICMS on interstate transactions