The tax on the circulation of goods (ICM) in imports conducted by leasing

• Autor(a) principal: Silva, Rafael Brum
• Data de Publicação: 2010
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Direito GV
• Texto Completo: https://periodicos.fgv.br/revdireitogv/article/view/24152
• topic: tax law; tax on the circulation of goods; import; leasing; DIREITO TRIBUTÁRIO; ICM; IMPORTAÇÃO; ARRENDAMENTO MERCANTIL; LEASING

The main purpose of this study is to understand the tax incidence on the circulation of goods (ICM) related to imports, particularly those conducted by leasing. The federated states and the federal district have always aimed to make the taxes collection of any imported goods, regardless of the legal business nature done outside the country. However, these states practice has generated a discussion in the Judiciary, as the taxpayers have protested against these charges. almost all the doctrine believes that ICM will just focus on importation - but only if in this operation the imported goods ownership transference takes place. This understanding is based on the fact that the importation is only an ICM impact extension. For this reason, it should be bounded to the constitutional law of this tax. It is also important to emphasize the existence of a minority doctrine position, which believes that the ICM of importation is a new incidence of tax (ICM), granted to the federal states and the Federal District by the constitutional legislator, adding the impact of taxes on any and all input of goods from abroad. due to this positioning of the doctrine is that states have the legal support to make the collection of tax on any import transaction, regardless of whether or not there is transfer of ownership of the goods upon importation. however, the supreme court has dismissed the collection of the tax when in the import operations do not occur a transfer of ownership of the property, as in contracts for imports through leasing. in these contracts, the products imported by leasing remain within the property of the lessor, and the lessee only has the immediate possession of the property. in other words, in these operations  the transfer of ownership of the property does not occur, consequently, There isn’t the incidence of ICM in these operations.