Considerations on the use of ICMS credit in export operations

Abstract

The present work did a brief consideration about the benefit of the tax credit on operations related to the movement of goods and on the provision of interstate, intercity and communication services (ICMS) in export operations. To do so, important concepts for the subject will be observed, the definition of ICMS, the Principle of Non-Cumulativity, Immunity in operations related to export and the benefit of ICMS credit, of goods acquired for use and consumption, in operations of export. To carry out this article, texts by authors relevant to tax matters were read and analyzed, such as Paulo de Barros Carvalho and Sacha Calmon Navarro Coêlho. There was also a study of the letter of the Law – Constitution of the Federative Republic of Brazil of 1988 and Complementary Law nº 116, of July 31, 2003, of Precedents and understandings of the Federal Supreme Court and Courts of Justice.