ID: 33504
Authors:
Demilson Dagostim.
Source:
Revista Catarinense da Ciência Contábil, v. 4, n. 12, p. 65-73, August-November, 2005. 9 page(s).
Keyword:
Financial Credito Law Complementai n' 87/96 , ICMS , No-Cumulative
Document type: Article (Portuguese)
Show Abstract
The no-cumulative of ICMS Tax on Circulation of Goods and trans port Services andcommunication is an insured rule for the Constitution of Brazi! 1988 that generatesfor the taxpayer financial fiscal credit when he acquires merchandise or servicewith incidence of the taxo The Law ComplementaI n' 87 of 1996 came to confirm thatthe credit in /CMS is financial, in other words, products notjust consumed in theproductive process they give right to the credit, also goods of the fixed assets, of useor consumption, services, electric power and communications. The ComplementaIlegislation is postponing since 1996 the taxpayers' right they to use that financialcredit, what is unconstitutional.
