fiscalização do ICMS do Paraná no comércio eletrônico: revisão bibliográfica

Abstract

With the rapid spread of the internet, many business started to use this channel to perform the electronic commerce (e-commerce), where some aspects of the traditional commerce changed or were supplanted, thus, creating gaps for the Parana state control of ICMS surveillance. The form-content model deconstruction raised a debate about the incidence or not of the ICMS on the "intangible" assets and a examination of the e-commerce operations were damaged at the electronic invoice because there are no identification codes. To discuss the subject, were needed a study about the basic concepts of the EC, transactions, conflicts of jurisdiction, goods, tangible and intangible assets and legal provisions on the agenda. Finally, we believe that the tangible of the asset shouldn't define the hypothesis of the ICMS incidence, but the moment of the transaction occurs, and the needs of creates devices that identifies even the operation or the e-commerce agents, at the electronic business' documents.