Regime jurídico dos tributos incidentes sobre o comércio exterior de bens

Abstract

In order to understand the Brazilian legal tax system, it is of great importance to study the rules concerning duties and taxes levied on the international trade of goods in Brazil. This research specifically aims at analyzing each and every Brazilian tax, duty and contribution related to the importation of goods the rules concerning their structure and competence, in order to systematically evince this plexus of legal norms and their main characteristics. Thus, it was necessary to examine the Brazilian constitutional tax system, as well as the rules in international agreements disciplining our subject. Next came the discussion of the incidence norm in each and every tax, duty and contribution on the foreign commerce of goods in Brazil, keeping in mind its extensive legislation. Conclusions reveal that the tax regimen on foreign commerce diverges from the traditional tax regimen, due to its malleability particularly in terms of exceptions to constitutional rules , from its complexity related to a very intensive production of laws of several hierarchical kinds , as well as from its attachment to rules generated by international agreements