Imposto sobre produtos industrializados na importação de produtos: uma análise da (i)legalidade da cobrança à luz dos tratados de comércio internacional - do GATT à OMC

Abstract

The present paper deals with the charge of the Tax on Industrialized Goods (IPI) in the import of goods, in the light of the principles behind agreements and international treaties such as the General Agreement on Tariffs and Trade (GATT) and the World Trade Organization (WTO). Through a critical deductive methodology, it is brought up the question whether this charge would be legally valid or not, according to the rules of post-positivism based on Robert Alexy and Dworkin, whilst taking into account that (I) the industrialization process occurs outside of national territory; (II) the taxable event of the Tax on Industrialized Goods superimposes the one of the Import Tax; and (III) the GATT and the WTO's founding principles define equal treatment between national and foreign products, as well as a simplification of customs barriers. It follows from a proportionality analysis in its three sublevels that, in carrying out the collection of a tax on the industrialization of a product that not even has been industrialized in the country, invading the constitutional scope of another tax, the public policy of domestic market protection violates several principles of agreements signed by Brazil.