Os impactos da ADC 49 e reflexos jurídico-administrativos da relativização da autonomia do estabelecimento

Abstract

This paper aims to study the impacts of the judgment of ADC 49 in the national tax system, understanding, firstly, which are the institutes affected by this decision and how this interpretation of the Federal Supreme Court on the autonomy of the commercial establishment affected the practice of the Tax Administration and the tax management of companies. It analyzes the gaps opened by this decision in the tax field, bringing legal insecurity in relation to the reversal of credits, to the accessory obligations of subsidiary companies, to already consolidated tax benefits, and even in the tax competence of the entity responsible for collection. To this end, this study uses the inductive method, analyzing the specific premises in relation to the impacts brought about by ADC 49 and, finally, reaching a generalization that demonstrates the commotion caused by this judgment. It concludes that the relativization of the autonomy of the establishment brought by the decision issued in ADC 49 brought legal uncertainty to the tax system and opened interpretative margins that are harmful to the full development of the tax dynamics concerning the ICMS.