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29/07/2014 s 08:48 por Tributos
Cobrana de IPI em desembarao aduaneiro no bitributao
crditos: http://www.conjur.com.br/2014-abr-06/cobranca-ipi-desembaraco-aduaneiro-nao-bitributacao-trf


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O Imposto sobre Produtos Industrializados no recai sobre a atividade de industrializao, mas sobre o resultado do processo produtivo. Ou seja, incide sobre a operao jurdica que envolve uma negociao que resulte na circulao de uma mercadoria. Por acolher este entendimento, a 1 Turma do Tribunal Regional Federal da 4 Regio confirmou, na sesso de 26 de maro, sentena que julgou improcedente o pedido de desonerao de recolhimento de IPI feito por uma rede varejista de Cascavel (PR).

A empresa alegava que no devia recolher o imposto das mercadorias que importou, na operao de revenda para o mercado interno, se estas no passaram por nenhuma modificao que caracterizasse novo ato de industrializao. Ou seja, como j recolheu os tributos na importao, estaria pagando o mesmo imposto duas vezes.

Nos dois graus de jurisdio, prevaleceu o entendimento de que a legislao nacional no determina como fato gerador do tributo a industrializao de produtos, mas a sada dos estabelecimentos, seu desembarao aduaneiro e sua arrematao em determinadas hipteses. Por isso, irrelevante o fato de o importador ter feito, ou no, alguma modificao nos itens que ir revender.

O juiz Leonardo La Bradbury, da 1 Vara Federal de Cascavel, citou o voto do desembargador Otvio Roberto Pamplona, da 2. Turma do TRF-4, proferido nos autos da ao 2003.72.00.008427-6. "No h falar bis in idem na incidncia de IPI quando a empresa importadora, equiparada a industrial, promove a sada do produto do estabelecimento, ainda que j tenha recolhido imposto por ocasio do desembarao aduaneiro, haja vista constiturem hipteses de incidncia distintas, relativas a diferentes fases da cadeia econmica."

Para finalizar, o juiz registrou que exigir o IPI no desembarao aduaneiro no coloca o importador em posio de desvantagem em relao ao produtor ou comerciante de itens nacionais, que, supostamente, pagaria o tributo apenas uma vez. "Ao contrrio, essa exigncia busca justamente conferir tratamento isonmico ao produtor nacional e ao importador que revende os produtos importados no mercado interno, protegendo a indstria nacional da invaso de produtos estrangeiros produzidos sem a incidncia de tributos similares", encerrou.

Clique aqui para ler a sentena.
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Darius
10h26 do dia 05/08/2021
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Robert
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