Drawback: suspensão e o princípio da fungibilidade frente à portaria conjunta RFB/SECEX 1.618/2014

• Autor(a) principal: Giraldelli, Mariana Almeida
• Data de Publicação: 2015
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/34962
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Drawback-suspensão; Fungibilidade; Portaria Conjunta RFB/SECEX 1.618/2014; Drawback – suspension; Fungibility; Joint Ordinance RFB/SECEX No. 1618/2014

The main purpose of the drawback, is to ensure the equality and fiscal neutrality of the Brazilian product sold internationally, through the dispensation of commodity prices , either for exemption, suspension or refund of taxes. However, in practice, barriers were imposed to the achievement of the intended purpose by the customs procedure in reference, which are represented mainly by the criticized criterion of physical attachment, incident regarding the imported inputs and subsequently exported. Honoring the mens legislatoris behind the Law No. 12.350/2010 and the Drawback procedure itself, and also turning it compatible with the strict interpretation that must be given to the exemption rule, pursuant to art. 111, CTN, the competent authorities edited the Joint Ordinance RFB/SECEX No 1.618/2014 , in order to interpret the principle of physical attachment regarding the constitutional principle of reasonableness and proportionality. Therefore, the trial bodies, such as, primarily, the Conselho Administrativo de Recursos Fiscais - CARF, are modifying its jurisprudence, in order to relax the principle of physical attachment to reinforce the criterion of fungibility of inputs, since it fulfills certain requirements, applying it even to the events that occurred prior to the scheduled date in the Ordinance no. 1.618/2014, in effective application of retroactivity fixed by the art. 106, II , b, of the CTN. Thus, it can be said that the Joint Ordinance No. 1618/2014 brought significant changes to taxpayers, providing greater legal certainty to those who already benefit from Drawback suspension arrangement, as well as real incentive for the accession of so many others, stimulating ultimately, the domestic industry