A (in) Liability of Imported Vehicles IPI on Acquisition of Operations for Own Use

Abstract

The federal tax authority does not admit that on the operations for the purchase of automotive vehicles imported for own use take place an immunity of the tax over industrialized products IPI -, which is why the tax is required for customs clearance. Taxpayers, in turn, seek to national courts along the unenforceability of declaration of such exaction on this mode of operation, arguing not perform the triggering event of levy of the tax, and that its requirement affront to the principle of non-cumulative. Recently, the Superior Court of Justice - STJ, in the judgment of the Special Appeal No. 1,396,488 / SC subjected to systematic rite of repetitive appeals (. Art 543-C CPC), has positioned itself in favor of taxpayers. Under the Supreme Court - STF, the question was affected by general repercussion in the wake of the case of Extraordinary Appeal No. 723651 / PR, which had not yet completed his trial, but already has voted in favor of tax requirement pronounced by the rapporteur. Given the controversy surrounding the issue through the present study we aim to analyze the tax incidence matrix rule of IPI and features attached thereto for following be concluded or not by your requirement in this type of operation. Therefore, research will be conducted will doctrine and jurisprudence, in works by Brazilian authors and decisions of national courts, seeking the literature review on the topic proposed in order to identify the produced scientific contributions and, from the deductive method, formulate our understanding about the issue.