A inconstitucionalidade da Lei Complementar nº 192/22 e os impactos financeiros no Estado do Pará, sob a ótica da Constituição Federal de 1988 e do direito tributário

Abstract

This research carries out a theoretical study, however, with a glimpse of the practical consequences, about the validity of Complementary Law No. 192/2022 in the territory of the State of Pará. Thus, it aims to carry out an analysis of the constitutionality assumptions of the aforementioned normative act and the effective impacts caused on the financial and social dynamics by the change in the rate of the Tax on Operations related to the Circulation of Goods and on Interstate and Intermunicipal Transport Services and of Communication, entitled in art. 155, II, CF/88, on fuels derived from petroleum and lubricants. For this, the complementary regulation is analyzed based on Constitutional, legal, economic and financial elements, in order to verify the immense loss of direct collection and the non-observance of the federative pact, responsible for the division of legislative, contributory and distributive competence.