Da dupla incidência do imposto sobre produtos industrializados de origem estrangeira - desembaraço aduaneiro e revenda: análise de sua jurisdicidade

Abstract

It aims to analyze whether the double taxation of the Tax on Industrialized Products of foreign origin destined for resale violates the legal system, considering the collection of the tax in the customs clearance and in the exit of the establishment of the industrial one or assimilated for the resale. For this, it recalls the understanding of the Superior Court of Justice over the last 15 years, either in the first understanding that pointed to the illegality of the conduct and what authorized the double collection. It also discusses the main characteristics of the tax, going through the generative facts, criteria of incidence, applied tax principles, tax jurisdiction, legislative treatment and regulation, among others. Finally, it analyzes how the subject has been treated by the Federal Supreme Court, considering that it was affected by the general repercussion.