The unconstitutionality of the incidence of ICM in sales financing transactions

Abstract

Despite the design given to the ICM of the substantive test for the constitutional text, there are still controversies about its impact ball, so that there is defended positions, especially by the Treasury, which in addition to showing unconstitutional if bolster in merely fund raising methods. This work therefore seeks to analyze the unconstitutionality of the incidence of ICM on financed sales, and for this, is a thorough study the rule incidence matrix tribute to that through the data, demonstrate the incompatibility of the indiscriminate effect of ICM in these types of sales.