{"id":2252,"date":"2020-02-14T16:35:56","date_gmt":"2020-02-14T19:35:56","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/supremo-decide-que-imunidade-tributaria-alcanca-exportacao-de-produtos-por-meio-de-trading-companies\/"},"modified":"2020-02-14T16:35:56","modified_gmt":"2020-02-14T19:35:56","slug":"supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/supremo-decide-que-imunidade-tributaria-alcanca-exportacao-de-produtos-por-meio-de-trading-companies\/","title":{"rendered":"Supreme Court rules that tax immunity extends to the export of products through trading companies."},"content":{"rendered":"<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2026\/02\/14.02-1.jpg\" alt=\"exportexportacaotradingcompanie\" class=\"wp-image-751\" width=\"641\" height=\"427\"\/><\/figure><\/div>\n\n\n\n<p>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).<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p><strong><em>The Court produced the following thesis of general repercussion:<\/em><\/strong><\/p>\n\n\n\n<p>\u201c&quot;The tax exemption provision contained in item I of \u00a7 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.&quot;\u201d<\/p>\n\n\n\n<p>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... <strong>reduce the tax burden<\/strong> 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. <\/p>\n\n\n\n<p>Source: <a href=\"https:\/\/politica.estadao.com.br\/blogs\/fausto-macedo\/supremo-decide-que-imunidade-tributaria-alcanca-exportacao-de-produtos-por-meio-de-trading-companies\/\">Estad\u00e3o<\/a><\/p>\n\n\n\n<p>News commented on by <strong>Anna Gabriela,  <\/strong><em>Lawyer, graduated in Law in 2012 from the Professor Dam\u00e1sio de Jesus Law School. Area of Expertise: Customs Law and Tax Law, OAB (Brazilian Bar Association): 348.552.<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Na quarta-feira (12), o plen\u00e1rio do STF finalizou o julgamento de dois processos (ADI n 4.735 e RE n 759.244) sobre o alcance da imunidade tribut\u00e1ria de exportadores que vendem no mercado externo por meio de trading companies (empresas que atuam como intermedi\u00e1rias na exporta\u00e7\u00e3o). Os ministros do STF, em decis\u00e3o un\u00e2nime, decidiram que as [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":2251,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[220,221,222,269,291,344,466,486,487,490,492],"class_list":["post-2252","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-exportacao","tag-exportacao-de-produtos","tag-exportacao-indireta","tag-importacao-e-exportacao-no-brasil","tag-imunidade","tag-mercadorias","tag-stf","tag-trading","tag-trading-company","tag-tributacao","tag-tributaria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Supremo decide que imunidade tribut\u00e1ria alcan\u00e7a exporta\u00e7\u00e3o de produtos por meio de trading companies | DBTesser Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Supremo decide que imunidade tribut\u00e1ria alcan\u00e7a exporta\u00e7\u00e3o de produtos por meio de trading companies | DBTesser Advogados\" \/>\n<meta property=\"og:description\" content=\"Na quarta-feira (12), o plen\u00e1rio do STF finalizou o julgamento de dois processos (ADI n 4.735 e RE n 759.244) sobre o alcance da imunidade tribut\u00e1ria de exportadores que vendem no mercado externo por meio de trading companies (empresas que atuam como intermedi\u00e1rias na exporta\u00e7\u00e3o). Os ministros do STF, em decis\u00e3o un\u00e2nime, decidiram que as [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/\" \/>\n<meta property=\"og:site_name\" content=\"DBTesser Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2020-02-14T19:35:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2026\/02\/14.02-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"626\" \/>\n\t<meta property=\"og:image:height\" content=\"417\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"DB Tesser\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"DB Tesser\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" 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