Aspectos da cobrança do diferencial de alíquotas (Difal) incidente no Estado de Goiás: história, aplicação e (in)constitucionalidade

Abstract

This scientific article aims to present the DIFAL, the difference in the ICMS rate, which was created with the intention of making this collection fairer between the states, applying an index in interstate transactions involving the purchase of products. Explain its history, application and (un)constitutionality on companies in the State of Goiás edited by the executive power, being an affront to the principle of strict legality provided for in art. 150, I of the Federal Constitution, the only exceptions found at the federal level, such as, II, IE, IPI, IOF and CIDE on fuels. Key: ICMS. Rate differential. Principle of Legality. Real profit. Presumed profit.