O princípio da proteção da confiança e a extinção dos benefícios fiscais de ICMS pela reforma tributária

Abstract

This paper analyzes the extinction of the ICMS fiscal benefits in light of the principle of protection of confidence. The objective is to examine whether the extinction of these benefits due to the tax reform violates the confidence of taxpayers. The study employs an approach that combines doctrinal review with the analysis of legal provisions. The results indicate that, although transitional and compensatory mechanisms exist, challenges remain for the effective protection of the legitimate expectations of those affected. It is concluded that modernizing the tax system requires the implementation of robust compensatory measures to preserve taxpayers confidence