On Wednesday (12), the STF plenary concluded the judgment of two cases (ADI n 4,735 and RE n 759,244) on the scope of tax immunity for exporters who sell in the foreign market through trading companies (companies that act as intermediaries in exporting).

The Supreme Court justices, in a unanimous decision, ruled that social security contributions do not apply to revenues derived from exports brokered by trading companies.

The Court produced the following thesis of general repercussion:

“"The tax exemption provision contained in item I of § 2 of article 149 of the Constitution of the Republic covers revenues arising from indirect export operations characterized by the participation of an intermediary exporting company."”

According to the rapporteur of the Direct Action of Unconstitutionality (ADI), Minister Alexandre de Moraes highlighted that the intention of the constituent legislator in establishing this immunity was... reduce the tax burden Regarding commercial transactions involving sales abroad. This is because taxing the entire domestic supply chain makes Brazilian products more expensive and less competitive abroad, while the incentive of tax exemption contributes to the generation of foreign exchange and the development of national products.

Source: Estadão

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.