Fundamento constitucional da incid??ncia do imposto sobre produtos industrializados na importa????o: an??lise de julgados do STF e STJ acerca do tema

Detalhes bibliográficos
Autor(a) principal: Souza, M??nica da Silva
Data de Publicação: 2018
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da UCB
Texto Completo: https://bdtd.ucb.br:8443/jspui/handle/tede/2537
Resumo: Taxation on importation is the subject that more and more attention must be paid, considering, the importance to the Tax Law. The theme of this dissertation will address the constitutional basis of the collection of the Tax on industrialized products on importation. The study analyzes which constitutional principles, as well as the national treatment rule that underpin this collection. Import taxes will be observed under the view of the Federal Constitution as well as the National Tax Code of 1966, known as CTN, which have the extrafiscal and non-collection character. Tax collection, as the main source of public revenues, is very important for the State in promoting its public policies, however, it must respect the constitutional limits, so that its collection is carried out based on a plausible interpretation of the norms with the principle of legal certainty. The basis of the studies is specifically on the doctrinal and jurisprudential approach of the Supreme Courts (Supreme Federal Court and Superior Court of Justice) regarding taxation on imports, and it will certainly be covered the discussion about the collection of IPI on importation as well as the collection of the same tax on the exit of the same merchandise, without having undergone industrialization of industrial establishment or the like. And there is also the collection of ICMS on the same imported product that has the legitimacy of requirement based on Binding Summary 48 that was approved by the STF plenary on 05/27/2015. Since the issuance of EC 33/2001, the ICMS tax is levied on any and all imports, regardless of whether the person is a taxpayer or not, and therefore the ICMS tax is due. Just as the above grounds legalize the collection of ICMS on importation, the constitutional principles and the national treatment rule, are the basis for the systematic insertion of IPI on import, which will be further elaborated in the present work. There is no explicit provision in the Federal Constitution of 1988 authorizing the collection of the IPI on importation, but in the CTN, there is, for example, art. 46, which specifies the triggering event for the collection of said import tax. It is hoped academically to demonstrate the existing positions together with its foundations that authorize the systematic collection of the IPI on importation which falls on the equilibrium of isonomic taxation on both domestic and foreign products.
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spelling Meira, Liziane Angelottihttp://lattes.cnpq.br/7247403201762735http://lattes.cnpq.br/1266221817279330Souza, M??nica da Silva2019-05-17T13:14:25Z2018-04-04SOUZA, M??nica da Silva. Fundamento constitucional da incid??ncia do imposto sobre produtos industrializados na importa????o: an??lise de julgados do STF e STJ acerca do tema. 2018. 100 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2018.https://bdtd.ucb.br:8443/jspui/handle/tede/2537Taxation on importation is the subject that more and more attention must be paid, considering, the importance to the Tax Law. The theme of this dissertation will address the constitutional basis of the collection of the Tax on industrialized products on importation. The study analyzes which constitutional principles, as well as the national treatment rule that underpin this collection. Import taxes will be observed under the view of the Federal Constitution as well as the National Tax Code of 1966, known as CTN, which have the extrafiscal and non-collection character. Tax collection, as the main source of public revenues, is very important for the State in promoting its public policies, however, it must respect the constitutional limits, so that its collection is carried out based on a plausible interpretation of the norms with the principle of legal certainty. The basis of the studies is specifically on the doctrinal and jurisprudential approach of the Supreme Courts (Supreme Federal Court and Superior Court of Justice) regarding taxation on imports, and it will certainly be covered the discussion about the collection of IPI on importation as well as the collection of the same tax on the exit of the same merchandise, without having undergone industrialization of industrial establishment or the like. And there is also the collection of ICMS on the same imported product that has the legitimacy of requirement based on Binding Summary 48 that was approved by the STF plenary on 05/27/2015. Since the issuance of EC 33/2001, the ICMS tax is levied on any and all imports, regardless of whether the person is a taxpayer or not, and therefore the ICMS tax is due. Just as the above grounds legalize the collection of ICMS on importation, the constitutional principles and the national treatment rule, are the basis for the systematic insertion of IPI on import, which will be further elaborated in the present work. There is no explicit provision in the Federal Constitution of 1988 authorizing the collection of the IPI on importation, but in the CTN, there is, for example, art. 46, which specifies the triggering event for the collection of said import tax. It is hoped academically to demonstrate the existing positions together with its foundations that authorize the systematic collection of the IPI on importation which falls on the equilibrium of isonomic taxation on both domestic and foreign products.Tributa????o na importa????o ?? o assunto que cada vez mais deve-se aten????o, tendo em vista a import??ncia para o Direito Tribut??rio. O tema da presente disserta????o abordar?? sobre o fundamento constitucional da incid??ncia do Imposto sobre produtos industrializados na importa????o. O estudo analisa quais princ??pios constitucionais, assim como a regra do tratamento nacional, embasam essa cobran??a. Ser??o observados os tributos incidentes na importa????o sob a vis??o da Constitui????o Federal bem como o C??digo Tribut??rio Nacional de 1966, conhecido como CTN, os quais possuem o car??ter extrafiscal e n??o arrecadat??rio. A arrecada????o tribut??ria, como fonte principal das receitas p??blicas, ?? deveras importante para o Estado na promo????o de suas pol??ticas p??blicas. No entanto, deve respeitar os limites constitucionais, de modo que sua cobran??a seja realizada com base em interpreta????o plaus??vel e condizente das normas postas, com respeito ao princ??pio da seguran??a jur??dica. A base dos estudos est?? especificamente no enfoque doutrin??rio e jurisprudencial dos Tribunais Superiores (Supremo Tribunal Federal e Superior Tribunal de Justi??a) acerca da tributa????o incidente sobre a importa????o, sendo ao certo que ser?? abarcada a discuss??o acerca da cobran??a do IPI na importa????o, bem como a cobran??a do mesmo tributo na sa??da de uma mesma mercadoria, sem ter sofrido industrializa????o de estabelecimento industrial ou equiparado. E havendo inclusive a cobran??a do ICMS sobre o mesmo produto importado que possui a legitimidade de cobran??a baseada na S??mula Vinculante 48 que foi aprovada pelo plen??rio do STF em 27/05/2015. Desde a edi????o da EC 33/2001, o ICMS incide sobre toda e qualquer importa????o, independentemente da pessoa ser contribuinte ou n??o do tributo, portanto ?? devido o recolhimento do ICMS importa????o. Assim como os fundamentos acima legalizam a cobran??a do ICMS na importa????o, os princ??pios constitucionais e a regra do tratamento nacional fundamentam a sistem??tica inser????o do IPI na importa????o, os quais ser??o mais aprofundados no presente trabalho. N??o h?? na Constitui????o Federal de 1988 nenhum fundamento expl??cito que autorize a cobran??a do IPI na importa????o. Contudo, no CTN existe, como por exemplo o art. 46 que especifica o fato gerador da cobran??a do referido imposto na importa????o. Espera-se de forma acad??mica demonstrar as posi????es existentes conjuntamente com seus fundamentos que autorizam a cobran??a sistem??tica do IPI na importa????o a qual recai no equil??brio da tributa????o ison??mica tanto sobre os produtos nacionais quanto os estrangeiros.Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2019-05-17T13:14:11Z No. of bitstreams: 1 MonicadaSilvaSouzaDissertacao2018.pdf: 1702617 bytes, checksum: dcc6c0755123702e5ba318783556f658 (MD5)Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2019-05-17T13:14:25Z (GMT) No. of bitstreams: 1 MonicadaSilvaSouzaDissertacao2018.pdf: 1702617 bytes, checksum: dcc6c0755123702e5ba318783556f658 (MD5)Made available in DSpace on 2019-05-17T13:14:25Z (GMT). No. of bitstreams: 1 MonicadaSilvaSouzaDissertacao2018.pdf: 1702617 bytes, checksum: dcc6c0755123702e5ba318783556f658 (MD5) Previous issue date: 2018-04-04application/pdfhttps://bdtd.ucb.br:8443/jspui/retrieve/6312/MonicadaSilvaSouzaDissertacao2018.pdf.jpgporUniversidade Cat??lica de Bras??liaPrograma Stricto Sensu em DireitoUCBBrasilEscola de Humanidade e DireitoTributa????oImporta????oDireito tribut??rioConstitui????o FederalIPIFederal ConstitutionImportationTaxationTax lawCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOFundamento constitucional da incid??ncia do imposto sobre produtos industrializados na importa????o: an??lise de julgados do STF e STJ acerca do temainfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UCBinstname:Universidade Católica de Brasília (UCB)instacron:UCBLICENSElicense.txtlicense.txttext/plain; charset=utf-81905https://200.214.135.178:8443/jspui/bitstream/tede/2537/1/license.txt75558dcf859532757239878b42f1c2c7MD51ORIGINALMonicadaSilvaSouzaDissertacao2018.pdfMonicadaSilvaSouzaDissertacao2018.pdfapplication/pdf1702617https://200.214.135.178:8443/jspui/bitstream/tede/2537/2/MonicadaSilvaSouzaDissertacao2018.pdfdcc6c0755123702e5ba318783556f658MD52TEXTMonicadaSilvaSouzaDissertacao2018.pdf.txtMonicadaSilvaSouzaDissertacao2018.pdf.txttext/plain237648https://200.214.135.178:8443/jspui/bitstream/tede/2537/3/MonicadaSilvaSouzaDissertacao2018.pdf.txt39b37e5360dd311c2e26a23260235a3aMD53THUMBNAILMonicadaSilvaSouzaDissertacao2018.pdf.jpgMonicadaSilvaSouzaDissertacao2018.pdf.jpgimage/jpeg5409https://200.214.135.178:8443/jspui/bitstream/tede/2537/4/MonicadaSilvaSouzaDissertacao2018.pdf.jpgdc4d12ab9824a613daee58fd2762ee27MD54tede/25372019-05-18 01:07:28.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 Digital de Teses e Dissertaçõeshttps://bdtd.ucb.br:8443/jspui/
dc.title.por.fl_str_mv Fundamento constitucional da incid??ncia do imposto sobre produtos industrializados na importa????o: an??lise de julgados do STF e STJ acerca do tema
title Fundamento constitucional da incid??ncia do imposto sobre produtos industrializados na importa????o: an??lise de julgados do STF e STJ acerca do tema
spellingShingle Fundamento constitucional da incid??ncia do imposto sobre produtos industrializados na importa????o: an??lise de julgados do STF e STJ acerca do tema
Souza, M??nica da Silva
Tributa????o
Importa????o
Direito tribut??rio
Constitui????o Federal
IPI
Federal Constitution
Importation
Taxation
Tax law
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
title_short Fundamento constitucional da incid??ncia do imposto sobre produtos industrializados na importa????o: an??lise de julgados do STF e STJ acerca do tema
title_full Fundamento constitucional da incid??ncia do imposto sobre produtos industrializados na importa????o: an??lise de julgados do STF e STJ acerca do tema
title_fullStr Fundamento constitucional da incid??ncia do imposto sobre produtos industrializados na importa????o: an??lise de julgados do STF e STJ acerca do tema
title_full_unstemmed Fundamento constitucional da incid??ncia do imposto sobre produtos industrializados na importa????o: an??lise de julgados do STF e STJ acerca do tema
title_sort Fundamento constitucional da incid??ncia do imposto sobre produtos industrializados na importa????o: an??lise de julgados do STF e STJ acerca do tema
author Souza, M??nica da Silva
author_facet Souza, M??nica da Silva
author_role author
dc.contributor.advisor1.fl_str_mv Meira, Liziane Angelotti
dc.contributor.advisor1Lattes.fl_str_mv http://lattes.cnpq.br/7247403201762735
dc.contributor.authorLattes.fl_str_mv http://lattes.cnpq.br/1266221817279330
dc.contributor.author.fl_str_mv Souza, M??nica da Silva
contributor_str_mv Meira, Liziane Angelotti
dc.subject.por.fl_str_mv Tributa????o
Importa????o
Direito tribut??rio
Constitui????o Federal
IPI
topic Tributa????o
Importa????o
Direito tribut??rio
Constitui????o Federal
IPI
Federal Constitution
Importation
Taxation
Tax law
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.subject.eng.fl_str_mv Federal Constitution
Importation
Taxation
Tax law
dc.subject.cnpq.fl_str_mv CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.description.abstract.eng.fl_txt_mv Taxation on importation is the subject that more and more attention must be paid, considering, the importance to the Tax Law. The theme of this dissertation will address the constitutional basis of the collection of the Tax on industrialized products on importation. The study analyzes which constitutional principles, as well as the national treatment rule that underpin this collection. Import taxes will be observed under the view of the Federal Constitution as well as the National Tax Code of 1966, known as CTN, which have the extrafiscal and non-collection character. Tax collection, as the main source of public revenues, is very important for the State in promoting its public policies, however, it must respect the constitutional limits, so that its collection is carried out based on a plausible interpretation of the norms with the principle of legal certainty. The basis of the studies is specifically on the doctrinal and jurisprudential approach of the Supreme Courts (Supreme Federal Court and Superior Court of Justice) regarding taxation on imports, and it will certainly be covered the discussion about the collection of IPI on importation as well as the collection of the same tax on the exit of the same merchandise, without having undergone industrialization of industrial establishment or the like. And there is also the collection of ICMS on the same imported product that has the legitimacy of requirement based on Binding Summary 48 that was approved by the STF plenary on 05/27/2015. Since the issuance of EC 33/2001, the ICMS tax is levied on any and all imports, regardless of whether the person is a taxpayer or not, and therefore the ICMS tax is due. Just as the above grounds legalize the collection of ICMS on importation, the constitutional principles and the national treatment rule, are the basis for the systematic insertion of IPI on import, which will be further elaborated in the present work. There is no explicit provision in the Federal Constitution of 1988 authorizing the collection of the IPI on importation, but in the CTN, there is, for example, art. 46, which specifies the triggering event for the collection of said import tax. It is hoped academically to demonstrate the existing positions together with its foundations that authorize the systematic collection of the IPI on importation which falls on the equilibrium of isonomic taxation on both domestic and foreign products.
dc.description.abstract.por.fl_txt_mv Tributa????o na importa????o ?? o assunto que cada vez mais deve-se aten????o, tendo em vista a import??ncia para o Direito Tribut??rio. O tema da presente disserta????o abordar?? sobre o fundamento constitucional da incid??ncia do Imposto sobre produtos industrializados na importa????o. O estudo analisa quais princ??pios constitucionais, assim como a regra do tratamento nacional, embasam essa cobran??a. Ser??o observados os tributos incidentes na importa????o sob a vis??o da Constitui????o Federal bem como o C??digo Tribut??rio Nacional de 1966, conhecido como CTN, os quais possuem o car??ter extrafiscal e n??o arrecadat??rio. A arrecada????o tribut??ria, como fonte principal das receitas p??blicas, ?? deveras importante para o Estado na promo????o de suas pol??ticas p??blicas. No entanto, deve respeitar os limites constitucionais, de modo que sua cobran??a seja realizada com base em interpreta????o plaus??vel e condizente das normas postas, com respeito ao princ??pio da seguran??a jur??dica. A base dos estudos est?? especificamente no enfoque doutrin??rio e jurisprudencial dos Tribunais Superiores (Supremo Tribunal Federal e Superior Tribunal de Justi??a) acerca da tributa????o incidente sobre a importa????o, sendo ao certo que ser?? abarcada a discuss??o acerca da cobran??a do IPI na importa????o, bem como a cobran??a do mesmo tributo na sa??da de uma mesma mercadoria, sem ter sofrido industrializa????o de estabelecimento industrial ou equiparado. E havendo inclusive a cobran??a do ICMS sobre o mesmo produto importado que possui a legitimidade de cobran??a baseada na S??mula Vinculante 48 que foi aprovada pelo plen??rio do STF em 27/05/2015. Desde a edi????o da EC 33/2001, o ICMS incide sobre toda e qualquer importa????o, independentemente da pessoa ser contribuinte ou n??o do tributo, portanto ?? devido o recolhimento do ICMS importa????o. Assim como os fundamentos acima legalizam a cobran??a do ICMS na importa????o, os princ??pios constitucionais e a regra do tratamento nacional fundamentam a sistem??tica inser????o do IPI na importa????o, os quais ser??o mais aprofundados no presente trabalho. N??o h?? na Constitui????o Federal de 1988 nenhum fundamento expl??cito que autorize a cobran??a do IPI na importa????o. Contudo, no CTN existe, como por exemplo o art. 46 que especifica o fato gerador da cobran??a do referido imposto na importa????o. Espera-se de forma acad??mica demonstrar as posi????es existentes conjuntamente com seus fundamentos que autorizam a cobran??a sistem??tica do IPI na importa????o a qual recai no equil??brio da tributa????o ison??mica tanto sobre os produtos nacionais quanto os estrangeiros.
description Taxation on importation is the subject that more and more attention must be paid, considering, the importance to the Tax Law. The theme of this dissertation will address the constitutional basis of the collection of the Tax on industrialized products on importation. The study analyzes which constitutional principles, as well as the national treatment rule that underpin this collection. Import taxes will be observed under the view of the Federal Constitution as well as the National Tax Code of 1966, known as CTN, which have the extrafiscal and non-collection character. Tax collection, as the main source of public revenues, is very important for the State in promoting its public policies, however, it must respect the constitutional limits, so that its collection is carried out based on a plausible interpretation of the norms with the principle of legal certainty. The basis of the studies is specifically on the doctrinal and jurisprudential approach of the Supreme Courts (Supreme Federal Court and Superior Court of Justice) regarding taxation on imports, and it will certainly be covered the discussion about the collection of IPI on importation as well as the collection of the same tax on the exit of the same merchandise, without having undergone industrialization of industrial establishment or the like. And there is also the collection of ICMS on the same imported product that has the legitimacy of requirement based on Binding Summary 48 that was approved by the STF plenary on 05/27/2015. Since the issuance of EC 33/2001, the ICMS tax is levied on any and all imports, regardless of whether the person is a taxpayer or not, and therefore the ICMS tax is due. Just as the above grounds legalize the collection of ICMS on importation, the constitutional principles and the national treatment rule, are the basis for the systematic insertion of IPI on import, which will be further elaborated in the present work. There is no explicit provision in the Federal Constitution of 1988 authorizing the collection of the IPI on importation, but in the CTN, there is, for example, art. 46, which specifies the triggering event for the collection of said import tax. It is hoped academically to demonstrate the existing positions together with its foundations that authorize the systematic collection of the IPI on importation which falls on the equilibrium of isonomic taxation on both domestic and foreign products.
publishDate 2018
dc.date.issued.fl_str_mv 2018-04-04
dc.date.accessioned.fl_str_mv 2019-05-17T13:14:25Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
status_str publishedVersion
format masterThesis
dc.identifier.citation.fl_str_mv SOUZA, M??nica da Silva. Fundamento constitucional da incid??ncia do imposto sobre produtos industrializados na importa????o: an??lise de julgados do STF e STJ acerca do tema. 2018. 100 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2018.
dc.identifier.uri.fl_str_mv https://bdtd.ucb.br:8443/jspui/handle/tede/2537
identifier_str_mv SOUZA, M??nica da Silva. Fundamento constitucional da incid??ncia do imposto sobre produtos industrializados na importa????o: an??lise de julgados do STF e STJ acerca do tema. 2018. 100 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2018.
url https://bdtd.ucb.br:8443/jspui/handle/tede/2537
dc.language.iso.fl_str_mv por
language por
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Cat??lica de Bras??lia
dc.publisher.program.fl_str_mv Programa Stricto Sensu em Direito
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