O PRINCÍPIO DA SELETIVIDADE TRIBUTÁRIA NOS IMPOSTOS SOBRE CONSUMO E SUA INFLUÊNCIA NO SISTEMA TRIBUTÁRIO

Abstract

The Principle of Selectivity is expressed in the wording of the Tax on Industrialized Products (IPI) and on the Tax on Circulation of Goods and Services (ICMS), and the principle of selectivity for IPI is described in the National Tax Code and in the Federal Constitution of 1988 and the principle of selectivity over ICMS only provided for in the Federal Constitution, using the Essentiality criterion as a parameter for selective classification. On this principle, we sought to define the principle, as well as understand its application, as well as the limits. We sought to understand the relationship between the powers, mainly the Executive and the Judiciary, seeking to understand the control that both carry out over the principle, through the various interactions promoted by the Federal Supreme Court through the general repercussions of the presence of the Principle of Selectivity and Essentiality in the main tax reform proposals.