{"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":"2026-05-26T17:13:59","modified_gmt":"2026-05-26T20:13:59","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 data-elementor-type=\"wp-post\" data-elementor-id=\"2252\" class=\"elementor elementor-2252\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-23e8087f e-flex e-con-boxed e-con e-parent\" data-id=\"23e8087f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5fc2b626 elementor-widget elementor-widget-text-editor\" data-id=\"5fc2b626\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\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<p>\u00a0<\/p>\n\n<p><strong><em>The Court produced the following thesis of general repercussion:<\/em><\/strong><\/p>\n<p>\u00a0<\/p>\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<p>\u00a0<\/p>\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<p>\u00a0<\/p>\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<p>\u00a0<\/p>\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>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Os ministros do STF, em decis\u00e3o un\u00e2nime, decidiram que as contribui\u00e7\u00f5es sociais n\u00e3o incidem sobre as receitas decorrentes de exporta\u00e7\u00e3o intermediada por trading companies. \u00a0 A Corte produziu a seguinte tese de repercuss\u00e3o geral: \u00a0 \u201cA norma imunizante contida no inciso I do \u00a7 2\u00ba do art. 149 da Constitui\u00e7\u00e3o da Rep\u00fablica alcan\u00e7a as receitas [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":2251,"comment_status":"closed","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=\"Os ministros do STF, em decis\u00e3o un\u00e2nime, decidiram que as contribui\u00e7\u00f5es sociais n\u00e3o incidem sobre as receitas decorrentes de exporta\u00e7\u00e3o intermediada por trading companies. \u00a0 A Corte produziu a seguinte tese de repercuss\u00e3o geral: \u00a0 \u201cA norma imunizante contida no inciso I do \u00a7 2\u00ba do art. 149 da Constitui\u00e7\u00e3o da Rep\u00fablica alcan\u00e7a as receitas [&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=\"article:modified_time\" content=\"2026-05-26T20:13:59+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\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/\"},\"author\":{\"name\":\"DB Tesser\",\"@id\":\"https:\/\/dbtesser.com.br\/#\/schema\/person\/46175915532b3fb94a74f6cdc2a194c3\"},\"headline\":\"Supremo decide que imunidade tribut\u00e1ria alcan\u00e7a exporta\u00e7\u00e3o de produtos por meio de trading companies\",\"datePublished\":\"2020-02-14T19:35:56+00:00\",\"dateModified\":\"2026-05-26T20:13:59+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/\"},\"wordCount\":254,\"image\":{\"@id\":\"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2026\/02\/14.02-1.jpg\",\"keywords\":[\"Exporta\u00e7\u00e3o\",\"Exporta\u00e7\u00e3o de produtos\",\"Exporta\u00e7\u00e3o Indireta\",\"Importa\u00e7\u00e3o e Exporta\u00e7\u00e3o no Brasil\",\"Imunidade\",\"Mercadorias\",\"STF\",\"trading\",\"Trading Company\",\"Tributa\u00e7\u00e3o\",\"Tribut\u00e1ria\"],\"articleSection\":[\"Not\u00edcias\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/\",\"url\":\"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/\",\"name\":\"Supremo decide que imunidade tribut\u00e1ria alcan\u00e7a exporta\u00e7\u00e3o de produtos por meio de trading companies | DBTesser Advogados\",\"isPartOf\":{\"@id\":\"https:\/\/dbtesser.com.br\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2026\/02\/14.02-1.jpg\",\"datePublished\":\"2020-02-14T19:35:56+00:00\",\"dateModified\":\"2026-05-26T20:13:59+00:00\",\"author\":{\"@id\":\"https:\/\/dbtesser.com.br\/#\/schema\/person\/46175915532b3fb94a74f6cdc2a194c3\"},\"breadcrumb\":{\"@id\":\"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/#primaryimage\",\"url\":\"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2026\/02\/14.02-1.jpg\",\"contentUrl\":\"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2026\/02\/14.02-1.jpg\",\"width\":626,\"height\":417},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/dbtesser.com.br\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Supremo decide que imunidade tribut\u00e1ria alcan\u00e7a exporta\u00e7\u00e3o de produtos por meio de trading companies\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/dbtesser.com.br\/#website\",\"url\":\"https:\/\/dbtesser.com.br\/\",\"name\":\"DB Tesser Advogados\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/dbtesser.com.br\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/dbtesser.com.br\/#\/schema\/person\/46175915532b3fb94a74f6cdc2a194c3\",\"name\":\"DB Tesser\",\"url\":\"https:\/\/dbtesser.com.br\/en\/author\/db-tesser\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Supreme Court rules that tax immunity extends to the export of products through trading companies | DBTesser Advogados","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/","og_locale":"en_US","og_type":"article","og_title":"Supremo decide que imunidade tribut\u00e1ria alcan\u00e7a exporta\u00e7\u00e3o de produtos por meio de trading companies | DBTesser Advogados","og_description":"Os ministros do STF, em decis\u00e3o un\u00e2nime, decidiram que as contribui\u00e7\u00f5es sociais n\u00e3o incidem sobre as receitas decorrentes de exporta\u00e7\u00e3o intermediada por trading companies. \u00a0 A Corte produziu a seguinte tese de repercuss\u00e3o geral: \u00a0 \u201cA norma imunizante contida no inciso I do \u00a7 2\u00ba do art. 149 da Constitui\u00e7\u00e3o da Rep\u00fablica alcan\u00e7a as receitas [&hellip;]","og_url":"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/","og_site_name":"DBTesser Advogados","article_published_time":"2020-02-14T19:35:56+00:00","article_modified_time":"2026-05-26T20:13:59+00:00","og_image":[{"width":626,"height":417,"url":"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2026\/02\/14.02-1.jpg","type":"image\/jpeg"}],"author":"DB Tesser","twitter_card":"summary_large_image","twitter_misc":{"Written by":"DB Tesser","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/#article","isPartOf":{"@id":"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/"},"author":{"name":"DB Tesser","@id":"https:\/\/dbtesser.com.br\/#\/schema\/person\/46175915532b3fb94a74f6cdc2a194c3"},"headline":"Supremo decide que imunidade tribut\u00e1ria alcan\u00e7a exporta\u00e7\u00e3o de produtos por meio de trading companies","datePublished":"2020-02-14T19:35:56+00:00","dateModified":"2026-05-26T20:13:59+00:00","mainEntityOfPage":{"@id":"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/"},"wordCount":254,"image":{"@id":"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/#primaryimage"},"thumbnailUrl":"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2026\/02\/14.02-1.jpg","keywords":["Exporta\u00e7\u00e3o","Exporta\u00e7\u00e3o de produtos","Exporta\u00e7\u00e3o Indireta","Importa\u00e7\u00e3o e Exporta\u00e7\u00e3o no Brasil","Imunidade","Mercadorias","STF","trading","Trading Company","Tributa\u00e7\u00e3o","Tribut\u00e1ria"],"articleSection":["Not\u00edcias"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/","url":"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/","name":"Supreme Court rules that tax immunity extends to the export of products through trading companies | DBTesser Advogados","isPartOf":{"@id":"https:\/\/dbtesser.com.br\/#website"},"primaryImageOfPage":{"@id":"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/#primaryimage"},"image":{"@id":"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/#primaryimage"},"thumbnailUrl":"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2026\/02\/14.02-1.jpg","datePublished":"2020-02-14T19:35:56+00:00","dateModified":"2026-05-26T20:13:59+00:00","author":{"@id":"https:\/\/dbtesser.com.br\/#\/schema\/person\/46175915532b3fb94a74f6cdc2a194c3"},"breadcrumb":{"@id":"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/#primaryimage","url":"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2026\/02\/14.02-1.jpg","contentUrl":"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2026\/02\/14.02-1.jpg","width":626,"height":417},{"@type":"BreadcrumbList","@id":"https:\/\/dbtesser.com.br\/en\/supreme-court-rules-that-tax-immunity-extends-to-the-export-of-products-through-trading-companies\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/dbtesser.com.br\/"},{"@type":"ListItem","position":2,"name":"Supremo decide que imunidade tribut\u00e1ria alcan\u00e7a exporta\u00e7\u00e3o de produtos por meio de trading companies"}]},{"@type":"WebSite","@id":"https:\/\/dbtesser.com.br\/#website","url":"https:\/\/dbtesser.com.br\/","name":"DB Tesser Lawyers","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/dbtesser.com.br\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/dbtesser.com.br\/#\/schema\/person\/46175915532b3fb94a74f6cdc2a194c3","name":"DB Tesser","url":"https:\/\/dbtesser.com.br\/en\/author\/db-tesser\/"}]}},"_links":{"self":[{"href":"https:\/\/dbtesser.com.br\/en\/wp-json\/wp\/v2\/posts\/2252","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dbtesser.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dbtesser.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dbtesser.com.br\/en\/wp-json\/wp\/v2\/users\/4007"}],"replies":[{"embeddable":true,"href":"https:\/\/dbtesser.com.br\/en\/wp-json\/wp\/v2\/comments?post=2252"}],"version-history":[{"count":4,"href":"https:\/\/dbtesser.com.br\/en\/wp-json\/wp\/v2\/posts\/2252\/revisions"}],"predecessor-version":[{"id":3766,"href":"https:\/\/dbtesser.com.br\/en\/wp-json\/wp\/v2\/posts\/2252\/revisions\/3766"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dbtesser.com.br\/en\/wp-json\/wp\/v2\/media\/2251"}],"wp:attachment":[{"href":"https:\/\/dbtesser.com.br\/en\/wp-json\/wp\/v2\/media?parent=2252"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dbtesser.com.br\/en\/wp-json\/wp\/v2\/categories?post=2252"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dbtesser.com.br\/en\/wp-json\/wp\/v2\/tags?post=2252"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}