A dupla incidência do IPI sobre produtos estrangeiros e o GATT

Abstract

Brazil is a signatory to a multilateral international trade treaty General Agreement of Tariffs and Trade Tariffs and Trade), the GATT. Such agreement seeks to promote trade international trade and reduce tariff and non-tariff trade barriers between its contracting. The relevance of the agreement stems from the constant commercial expansion that entails major problems such as dumping. The fundamental feature of the treaty is non-discrimination between domestic and foreign products, so that the growth of each country be respected. Such a principle is disregarded when the distinction made by the differentiated incidence of the tax on industrialized products in the national and foreigners. The violation comes from the case law of the Superior Court of Justice itself, manifested by the double incidence of tax in the case of establishments import foreign manufactured products and resell them since, according to the Court's understanding, the IPI has in art. 46 of CTN a cumulative list of hypotheses of incidence. The differentiation will be made from the analysis of jurisprudential construction STJ, the historical change in the IPI and a comparison of the current application of the with the parameters and principles observed in the body of GATT by the STJ's own understanding.