Crédito-prêmio de IPI: motivos da extinção

Abstract

This work reports the basis of the creation of the tax credit incentives for the export trade. It depicts the evolution of the legislation, particularly on the “crédito-prêmio de Imposto sobre Produtos Industrializados” (credit on the industrial products tax). It assesses the problem of the constitutional control of the norms and its influence on the duration time of the incentives, comparing several positions presented in the National doctrine. This work presents the evolution of the common law on the subject matter in the Brazilian tribunals, offering a position about the extinction of that polemic tax credit incentive in the light of an interpretative process built on the basis of the Law Science. It concludes that the “crédito-prêmio de IPI” loses its validity on June 30, 1983.