The Axiomatic constitutionality of the right to obtain ipi credit from the acquisition of immune, exempt, non-taxed or zero rate inputs

• Autor(a) principal: Molina, Gustavo
• Data de Publicação: 2021
• Outros Autores: Molina, Raphael
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Direitos Democráticos & Estado Moderno
• Texto Completo: https://revistas.pucsp.br/index.php/DDEM/article/view/51566
• topic: Competência Tributária; Princípio da Não-Cumulatividade; IPI; Insumos desonerados; Direito ao crédito; Súmula Vinculante 58; Tax Competence; Non-Cumulative Taxation Principle; IPI; Exempted inputs; Right to credit; Binding Precedent 58; Jurisdicción fiscal; IPI; Entradas libres de cargas; Principio de no acumulabilidad; Derecho al crédito; Precedente vinculante 58

The purpose of this paper is to examine the influence and applicability of the Non-Cumulative Taxation Principle in relation to IPI (article 153, § 3, II, CF/88), giving greater focus and further investigation to the theme of the (in)existence of the right to obtain IPI credit from the acquisition of immune, exempt, non-taxed or zero rate inputs, whose attention and relevance were reinvigorated with the publication of the Binding Precedent 58, through which the Supreme Court reasserted an unfavorable understanding to taxpayers. Intending to better clarify the problem and, then, demonstrate the mistake perpetrated by the Supreme Court, this study – after certifying the precedence of the Magna Carta in the context of the national legal system, going through the developments and dissimilarities that the aforementioned Principle has regarding ICMS and IPI and exposing the history of the jurisprudence related to the subject – concentrates on theoretical and practical explanations that prove that the right to obtain IPI credit is undeniable in the cases under analysis.