Fundamentos do Imposto sobre Produtos Industrializados

Abstract

The present study's main objective is to analyze the Brazilian Industrialized Products Tax (IPI), both in its structural aspects, as well as in the dynamics of certain legal relationships of its own. In order to achieve these goals, it is proposed the discussion over constitutional features which distinguish the tax: its basic concept, the non-cumulativity, and its selectivity. It is dealt with the immunities inherent to it. We examine the special relations that, with it, preserve the anteriority and legality principles, offer~g the results of our conclusions over the reach of the former. We face issues related to the right of restitution and compensation, taking into consideration, in this context, the particularities that IPI develops, of being a tax that "reflects". We discuss subjects referent to the incidence of the compensation and repetition accessories (indexation and interest). We analyze the procedural aspects of the restitution, both in administrative and court spheres, and criticize the limitations, jurisprudential and statutory, which were imposed to the exercise of the right to tax compensation