COURTESY WITH SOMEONE ELSE'S HAT, WHO CAN?

Abstract

This article deals with fiscal federalism, with emphasis on competences, direct and indirect revenue sharing to guarantee the financial autonomy of its entities. Analyzing the decisions rendered by the Federal Supreme Court in RE 572.762/SC and RE 705.423/SE, on the motto of the unconstitutionality of the withholding by the State of ICMS installments belonging to the Municipalities and the constitutionality of the calculation of the FPM is based on the proceeds of the collection. The objective is to identify what led the Supreme Court to issue different judgments in cases with similar cause of action. Explanatory documentary research was used with a qualitative approach, through searches on websites, books, periodicals, the Constitution and Supreme Court judgments. It was noted that our fiscal federalism is distorted from that desired by the 1988 Constituent Assembly. It was concluded that "courtesy with someone else's hat" can even be done, depending on who does it.