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• W2247705075 abstract "The present study intends to analyze the constitutional regulation of Excise Tax (IPI) selectivity and non-cumulative principle, a tax of Federal competency. Its features reveal an intention to reach fiscal justice for indirect taxation. Because of that, we initially follow the path of interpretation of Tax Law, which is obligatory in our understanding. Afterwards we pass through the Tax Constitutional System, introducing a brief history of IPI and arriving at its Incidence Matrix. A way that led us to selectivity and to the non-cumulative principle. All along this course we tried to demonstrate that, differently from the way they are treated by the Doctrine, those rules are not still. On the contrary, they are intimately interconnected and, due to clarity of understanding, we must investigate the Constitutional route, i.e., we began with selectivity to finally arrive at non-cumulativeness. That indoctrinated attitude (still regulation) derives from the pure and simple acceptance that IPI has replaced the old Tax on Consumption, also of Federal competency. Therefore, we intend to demonstrate that this substitution resulted in a much more restricted competency for the Federal Government, exactly as a consequence of the constitutional regulation of the selective taxation in function of the essentiality of the product. For us, this is new tax in old dressing, and therefore, a new vision opens up%%%%O presente estudo visa analisar as normas constitucionais da seletividade e da nao-cumulatividade do Imposto sobre Produtos Industrializados (IPI), tributo de competencia da Uniao, que pelas suas caracteristicas, procura alcancar os ideais de justica fiscal nos impostos indiretos. Por essa razao, seguimos, inicialmente, uma rota que entendemos obrigatoria, que e da interpretacao no Direito Tributario. Percorreremos o Sistema Constitucional Tributario, apresentando um breve historico do IPI, para chegarmos a sua Regra Matriz de Incidencia. Caminho que nos levara a seletividade e a nao-cumulatividade. Nesse percurso procuramos demonstrar que, diferentemente de como elas sao tratadas pela Doutrina, nao sao normas estanques. Ao contrario, estao intimamente ligadas e, para clareza de entendimento, devemos percorrer o caminho Constitucional, ou seja, partiremos da seletividade para, finalmente, chegarmos a nao-cumulatividade. Essa atitude doutrinaria (normas estanques) decorre da aceitacao, pura e simples, de que o IPI substituiu o antigo Imposto de Consumo, tambem de competencia da Uniao. Procuramos demonstrar, entretanto, que essa substituicao resultou para a Uniao numa competencia bem restrita, justamente em decorrencia da norma constitucional de imposto seletivo em funcao da essencialidade do produto. Para nos, e um tributo novo com roupagem velha, assim, uma nova visao se abre" @default.
• W2247705075 created "2016-06-24" @default.
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• W2247705075 date "2006-06-06" @default.
• W2247705075 modified "2023-09-27" @default.
• W2247705075 title "Imposto sobre Produtos Industrializados (IPI): seletividade e não - cumulatividade" @default.
• W2247705075 hasPublicationYear "2006" @default.
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