A extrafiscalidade do imposto sobre a importação em favor da aquisição de obras de arte

• Autor(a) principal: Mello, Elizabete Rosa de
• Data de Publicação: 2018
• Outros Autores: Morais, Maria Laura Clemente
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista da Faculdade de Direito UFPR (Online)
• Texto Completo: https://revistas.ufpr.br/direito/article/view/61198
• topic: Import duty. Non-fiscal tax. Artwork.; Direito; Imposto sobre a importação. Extrafiscalidade. Obras de arte.

This paper aims to expose the reasons why private acquisition of artworks should be considered duty-free in relation to the import duty, which is a non-fiscal tax. In fact, its main goal is to promote the balance between inner and external markets. Given the definition of art as a sui generis merchandise, it is pointed that no artwork can be similar to another; therefore, the charge of import duty is improper in this case, once foreign art objects do not compete with any other national product. Moreover, its cultural value would require the promotion of its entrance in the country, even though it is due to a private purchase, considering that it is able to stimulate enrichment of the national artistic patrimony and foments a higher development of the Brazilian artwork market. It was employed a critical-dialectical methodology, with the using of both quantitative and qualitative approaches, by the analysis of national and foreign legislations and the assessment of data and concepts extracted from bibliographic materials.