IPI - compostura das regras-matrizes e a essencialidade dos produtos como fator determinante na fixação da carga tributária

• Autor(a) principal: Chiesa, Claine
• Data de Publicação: 2013
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/6148
• topic: Produto industrializado; Regras-matrizes; Extrafiscalidade; Essencialidade; Industrialized product; Matrix-rules; Extrafiscality; Essentiality; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

The Tax on Industrialized Products (IPI) is a tax of Union competence, pursuant to art. 153, IV of the Federal Constitution, and it is the subject of study of this work. Whereas such a tax had its origin in the excise tax, we began this study by tracing the historical evolution of this tax in Federal Constitutions, for better understanding its characteristics, and of its materiality, which has varying interpretations. The materiality of the IPI were built from the Constitution which prescribed its impact on industrialized product as well as from the additional provisions of the law, which established three hypotheses incidence, but, considering that the ordinary law instituted only two of them, the work development is confined to the constructions of matrix rules of incidence of importing manufactured goods and industrialization of products for the domestic market. The criteria of the matrix-rules were developed and analyzed, by addressing the criteria of the material, spatial and temporal hypothesis, as well as the consequent quantitative and personal criteria. Through examination of some constitutional principles applied to IPI, its main features were outlined basically by the Executive Branch s ability to alter the rates by means of a Decree, but within the limits established by law, which allows stating the principle of legality. The principle of precedence is applied to the IPI only in relation to the 90-day holding period, not being applied to the same tax year. The principle of non-cumulative tax, which aims to safeguard the right of rebate rate incurred among operations and therefore to make the end product more cheaply, was studied as well as the examination of the taxpayer s right to credit as repercussions of the principle of non-cumulative tax was held. Finally, the selectivity for essentiality was analyzed jointly with extrafiscality, resulting in the conclusion that the essentiality is an independent category and the determining factor in setting the tax burden and imposing fiscal policy, where the measures relating to essential commodities are peremptory, not mingling with extrafiscalidade, whose measures are desired by the State, with freedom for choosing and applying, in which selectivity can be applied in essentiality and extrafiscality