O IPI como tributo sobre o comércio exterior: a inconstitucionalidade da incidência do IPI sobre a importação de bens por contribuintes não habituais do imposto

Abstract

The National Tax Code dictates that the Tax on Industrialized Products are imposed in the clearance of manufactured products, without making any distinction. This monograph discusses the possibility of levy of Excise Tax on imports made by non-habitual tax payers, under the light of the Constitution . That way, the present study sought ,inicially , to set the norm matrix of IPI tax and verify if this norm matrix is supported by the constitutional provision of the tax. Also conceptualized the non-cumulative principle, which consists of a system of physical credits and aimed to prevent the occurrence of cascading taxation. After, through law case analysis of Federal Regional Courts, the Superior Court of Justice, and, especially, the Supreme Court the study has examined the possibility of applying that principle on imports of products made by non-habitual tax payers, individuals and non-industrial corporations, that import goods for use or incorporation into the fixed asset. By last the favorable current incidence of the tax was observed, notably the decisions rendered under the Federal Regional Court of the 4th District.