Desoneração tributária na aquisição de bens de capital: o papel do imposto sobre produtos industrializados

Abstract

The tax unburdening of capital goods was introduced in the Federal Constitution of 1988 by Constitutional Amendment No. 42, in 2003. This rule has determined to reduce the impact of the Tax on Industrialized Products (IPI) on the purchasing of capital assets by the taxpayer, by an special law for this. This rule can be classified as of limited effectiveness declaratory of a programmatic principle, as a classification suggested by José Afonso da Silva. There is no regulation of the matter so far. This inertia of the Legislature to regulate the issue can be considered an unconstitutionality by omission. Statute of IPI - RIPI - preclude the taxpayer to credit of tax paid in previous operations with goods for the assets of the company with over a year of life, mitigating the non-cumulative rule. This exclusion characterizes the system of IPI credits as financially restricted. The encumbrance of capital goods, which are taxed by the IPI, generates economic embargoes since discourages renewal of fixed asset industries. The exemption of capital goods, specially about the IPI, can be implemented by the system of tax credits, zero rate or exemptions, which are important for the transformation of the IPI in a value-added tax (VAT) type consumption. There should be, however, restrictions on the exemption of imported capital goods, harmful or used ones, avoiding unwanted effects on the domestic market.