O impacto federativo da Reforma Tributária: a Emenda Constitucional nº 132/2023

Abstract

This article is dedicated to understanding the restructuring of consumption taxation, based on the tax reform materialized in EC nº 132/2023, specifically with regard to the figure of IBS - Tax on goods and services of shared competence. It is intended to make basic considerations about the dynamic concept of federalism, understanding it from fiscal and cooperative aspects, in order to conclude whether the new situation of shared tax competence is in line with federative principles. Therefore, the analysis will be structured around three main axes: (i) general notions about the federative form; (ii) the history of PEC 45/2019 until its consolidation in EC nº 123/2023, limited to the analysis of the IBS and the Management Committee/Federative Council; and (iii) analysis of the degree of interference in the autonomy of federative entities caused by EC nº 123/2023.