Imposto de importação sob regime de tributação simplificada: uma análise de constitucionalidade

Abstract

The Import Tax‟s “Simplified Taxation Regime”, in Brazil, is often used for international mail between natural persons, and, considering the evolution and development of international e-commerce, it‟s becoming even more familiar to Brazilian small importers. With the increased popularity of this regime, it becomes important to verify its respect towards the Federal Constitution of Brazil, verifying if it is constitutional. Following these thoughts, questions related to legality, prohibition of confiscation and retention of goods as a coercitive way to force the payment of the taxes are approached and reveal that this regime is not entirely consonant with the principles of the constitution of Brazil. This way, changes to the laws, normative acts and practices related to that regime are necessary.