EXCLUSÃO DO CRÉDITO TRIBUTÁRIO: ISENÇÃO COMO INSTRUMENTO DE BENEFÍCIO FISCAL

Abstract

This article analyzes the conceptual controversies and practical implications of the expression "exclusion of tax credit" in Brazilian Tax Law, focusing on the institute of exemption. The study investigates the doctrinal criticism of the terminological adequacy of the National Tax Code, which manifests itself in the divergence regarding the legal nature of exemption, whether it constitutes non-incidence or legal waiver of payment of tax due. The objective of the work was to examine how this persistent controversy impacts the regime of revocation of tax benefits and the observance of the Principle of Prior Notice, verifying the role of jurisprudence in guaranteeing legal certainty. The research, of a bibliographic and documentary nature, with a qualitative approach and hypotheticaldeductive method, observed the doctrine with the decisions of the Supreme Federal Court (STF). It was found that the conceptual divergence has a direct impact on the temporal regime of the revocation of exemption. It was concluded that the Brazilian Supreme Court (STF) promoted a significant jurisprudential evolution by recognizing that the elimination of a tax benefit generates the same financial impact as an indirect tax increase, thus imposing the mandatory observance of the principle of prior notice. This change in understanding moves away from the rigidity of legal interpretation and prioritizes the material perspective of the economic impact to protect the taxpayer against tax surprises, reinforcing legal certainty. Further investigation into the practical impact of this evolution on tax planning is suggested.