Os reflexos da imunidade tributária recíproca nas operações de importação de mercadorias

Abstract

This work aims to make an analysis of the constitutional guarantee of the Reciprocal Tax Immunity and its impact on the taxes levied on import operations. A corollary of the principle of federalism, the constitutional provisions related to the topic may not have its reach mitigated even by constitutional amendments and shall be subject to a teleological interpretation. During the development of the theme, several controversial issues are explored. At last, we conclude that the lI, IPI and ICMS can be achieved by reciprocal immunity under certain conditions, but not the PISIPASEP and the COFINS levied on imports, neither the SISCOMEX Tax, because these taxes do not have a tributary kind which can be supported by that institute.