The case involves two importing companies: Polividros Comercial and W Sul Logística. On the other hand, the Union and the Federation of Industries of São Paulo (Fiesp) defend the application of IPI (Tax on Industrialized Products) to the resale of imported products.

In his opinion, Justice Marco Aurélio proposed establishing the following general precedent:“The IPI tax does not apply to the sale of imported products that are not preceded by industrial activity.“".

The Minister understood that the application of IPI (Tax on Industrialized Products) is unconstitutional when imported goods are resold in the domestic market and not subjected to further industrial processing between importation and resale, given that the tax is already levied at the time of customs clearance.

The trial is awaiting the votes of the other Justices and is scheduled to conclude on June 15, 2020. 

Source: JOTA

News commented on by Anna Gabriela, Lawyer, graduated in Law in 2012 from the Professor Damásio de Jesus Law School. Area of Expertise: Customs Law and Tax Law, OAB (Brazilian Bar Association): 348.552. A