O direito ao crédito de IPI na aquisição de insumos em casos de não-incidência, isenção e alíquota zero

Abstract

The present work, brief and full of content, but done with the simplicity and transparency of the texts that are claim to be understood, proposes to analyze the problem relevant to the maintenance of credits acquired to the purchasers of exempt inputs, not taxed and subject to the tax on industrialized products “IPI”. Will use as support to the thesis defense according to the verdict right results from autonomous legal norm conjugated with the principle of non-cumulative and, as so, little matter, if there is or not exaction charge in the previous stage of the chain of incidence, the recommended theory from Lourival Vilanova, Paulo de Barros Carvalho and many other masters, known as logical semantic constructivism. Will examine, as accurately as possible within our limitations, the logic-syntactic, semantics and pragmatic structures from the normative text, with the issue value judgment goal and, search the fundamentals, references and joints from the text and, as so, give to the object the legislated messages an own coherent purpose in order to bring them closer to our reality. Finally benefits point out that all has a common starting point: the Brazilian legal-tax, taken here as a pretext to an larger and profound study about the subject