O controle e o ajuste dos preços de transferência na importação e exportação veiculados pela legislação brasileira

Abstract

The purpose of this paper is to describe the positive law, restricted to the theme of price controI and adjustment of transfer pricing as foreseen in the Brazilian legislation by Law n° 9.430/96, of the IN SRF n° 243/02 (IN = Instrução Normativa = Normative Instruction; SRF = Secretaria da Receita Federal = Secretariat of the Public Treasury), and as well as in the Presidential Decrees that included in the internal arder the content of the Treaties signed by Brazil in arder to avoid the multi-taxation as far as the income tax is concerned. The price contral system is of undeniable juridical importance, for the shift of financial results always favours the opportunity of drop in the levels of collection in one of the States through which circulate goods, services or rights. The ever increasing interest in the theme by the autharities of the Treasury and tax-payers is, therefore, not surprising, thus justituring the interest of the law scientist. It seems to us indispensable that the interpreters acquainted with the theme should know what are the limits and the margins of liberality that the people involved have in arder to fix their price without conceding the possibility to the Public Administration to make effectively listed adjustments in the transfer pricing. It is equally necessary to identity whether in the Brazilian system there are two systems of price controI and adjustmentsiand how far they are similar ar diverse. The analysis of the questions and the conclusions of this paper were made thanks to the systematic interpretation of the prescriptive enunciated sets relative to object, by constructing juridical norms and by investigating its fundamentaIs of validity, in particular, the Constitution of the Republic, following always the three levels of language: syntactic, semantic and pragmatics