O PRINCÍPIO DA NEUTRALIDADE TRIBUTÁRIA E A QUESTÃO DA INADIMPLÊNCIA

Abstract

This paper investigates the effectiveness of the principle of tax neutrality in the new Brazilian consumption tax model established by Constitutional Amendment No. 132/2023, with special attention to the absence of legal provisions on the refund of the IBS/CBS in cases of default by the final consumer. The object of the research is the normative structure of the dual VAT in Brazil and its compliance with constitutional principles and international best practices. The research question that guides the investigation is: is the maintenance of the IBS/CBS levy on defaulted transactions compatible with the constitutional principle of tax neutrality, as provided for in Article 156-A, §1, of the Federal Constitution? It is concluded that the absence of specific legal provisions for the reversal of the tax in cases of default violates economic neutrality, as it prevents the tax burden from being passed on to the consumer, transferring the tax burden to the taxpayer. Therefore, we propose the direct application of the principle of neutrality as an autonomous normative basis and the possibility of judicial action to fill the legislative gap.