Trabalho de Conclusão de Curso - TCC

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Navegando Trabalho de Conclusão de Curso - TCC por Orientador "Mendes Neto, João Paulo"

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    ICMS energia elétrica: a ilegitimidade da incidência da TUST e da TUSD na base da cálculo do ICMS energia elétrica
    (Centro Universitário do Estado do Pará, 2018-12-18) Longo, Gabriel Melo; Mendes Neto, João Paulo; Pamplona, Karla Marques
    The following research aims to analyze the ICMS characteristics, emphasizing the specific cases of its incidence on the consumption of electricity, exposing the, so called Tariffs of the Use of the Transmission and Distribution System (TUST and TUSD) and if these tariffs should – or not – be charged on the calculation base of the mentioned tax. Favorable and unfavorable jurisprudential arguments about the subject are used, aiming to find out if there is, indeed, irregularities in taxation of the ICMS in the electricity bill in Brazil, due to the incidence of these tariffs on the tax calculation. The method of Dialect approach was adopted and bibliographic research as procedure method. The data analysis will be Qualitative. Through jurisprudential analysis, it is verified that the ICMS time aspect concretizes the generator fact on the real plan only when the electricity is effectively consumed by the taxpayer, and the tariffs in analysis have a compensatory function, intending to fund previous services of the ICMS generator concretization. Thus, by the illegitimacy of the inclusion – and further charge – of the Tariffs of the Use of the Transmission and Distribution System, reason for which it should not be in the calculation base of the ICMS.
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    A regulamentação do ICMS ecológico no estado do Pará: uma análise comparativa do decreto nº 775/2013 e decreto nº 1.696/2017
    (Centro Universitário do Estado do Pará, 2019-06-24) Sefer, Gustavo Bemerguy; Mendes Neto, João Paulo; http://lattes.cnpq.br/6388281659257480; Pamplona, Karla Marques; http://lattes.cnpq.br/5228348047968891
    This work aims to verify the main changes that occurred with the publication of Decree No. 1,696 of February 17, 2017, which started to give new regulation to Law. 7,638 of July 12, 2012, which deals with the Ecological ICMS in the State of Pará Being an extra-fiscal tribute, its purpose is to assist in the preservation and conservation of the environment for the attainment of that end. Therefore, it seeks support in the Federal Constitution, in the State Constitutions and in tax and environmental legislation. The transfer of the Ecological ICMS to the municipalities is a way of rewarding them financially for conserving in their territories Conservation Units and Protected Areas and also serves to stimulate the participation of the other municipalities in the search for the reduction of the deforestation, environmental degradation and to create new Units of Conservation. With this, the work seeks to demonstrate that a law or decree can be altered or revoked to suit the current needs of society. It is worth mentioning that, with the implementation of this tax and the use of new methodologies for the calculation of the transfer to the municipalities, it is possible to envisage more justice in the distribution of the share of the Ecological ICMS in the State of Pará.