Imunidade tributária do IPI e do ICMS nas aquisições feitas por entes federados

Abstract

The main focus of the thesis is to verify the legal pertinence of Theme 342 of the brazilian Supreme Federal Court, which does not recognize the exercise of the constitutional right of ICMS and/or IPI tax immunity in the acquisitions or purchases made by immune legal entities, with emphasis, by federated entities. Revisiting the history of precedents and the literature, it is concluded that the STF did not attained the best correct answer. Thus, three groups or blocks of arguments are used to support the conclusion of this thesis: starting with antithesis to the fundamentals adopted by the Supreme Court as ratio decidendi in the paradigm, moving on with the insertion of relevant arguments not faced by the Court and, finally, with the adoption of Dworkin's theory of law as integrity. Therefore, the Theme deserves to be revised and its automatic application cannot occur, especially if the distinguishing technique is utilized.