Incidência dos impostos de importação e sobre produtos industrializados na mesma operação de importação de produto industrializado estrangeiro

Abstract

The present work has as object the study the joint incidence of import tax (II), and the tax on industrialized products (IPI), over the same operation of internalization of foreign industrialized product to the national economy. It is intended to investigate if the simultaneous impact of IPI and II, in that case, is in line with the system of positive law. To answer that question, appealed to the philosophy of language, especially the linguistic turn theory, to the study of semiotics, the legal logic, the research of the structure of prescriptive law, the pattern rule of incidence, the study the regulations of legislative competence and systematic interpretation of the prescriptive statements within the legal system, from the perspective of logical-semantic-constructivism of Lourival Vilanova and Paulo de Barros Carvalho. Incorporated the perception that language creates its own realities, this work describes the generative course of meaning of the rules of behavior of people in social environment. Takes as its starting point the prescriptive enunciation, its semantics denaturation to obtain its minimum syntactic extract, the enunciation of IPI’s and II’s rules of law in the strict sense, the study of tax law competence and the systematic interpretation of mandatory regulations of these two taxes, it concludes that the incidence of IPI on the import operation of foreign industrialized product is tainted of material unconstitutionality, due to the existence of bis in idem, not allowed by the Bill of Rights of 1998, with the law that established the II