Effects of res judicata on matters involving the direct importation for account and order of third parties.
Keywords:
Tax on Manufactored Products – IPI, Industrialisation, Foreign origin, Resale, Res judicataAbstract
This is an article in which I analyze the general profile of the IPI tax in our legal system, concluding that the
requirement of IPI on the exit of goods from abroad for resale, without any industrialization process carried out in the country, needs the legal basis, behold, the tax system demands the existence of an industrialization process. Based on this reasoning, the study also deals with the procedural issue that is required when the taxpayer has a final decision, exempting him from the payment of IPI when leaving establishments for resale, and is therefore protected by judged to be a constitutional guarantee that prevents third parties from questioning it.
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