Considerações sobre a majoração em 1% (um por cento) da alíquota da Cofins-importação trazida pelo artigo 8º, §21, da Lei nº 10.865 de 30 de abril de 2004

Abstract

This study deals with the rate increase of COFINS-Import at 1% (one percent) on certain products laid down in article 8, paragraph 21 of Law number 10.865/2004. Seen in these terms, the study analyzed the legal provision considering the understanding of the Brazilian Federal Revenue which does not allow the use of the credit of the 1% rate increase. In this context, analyses were made with the possible implications of the aforementioned increase with the national laws. In these terms, the current study comes to the conclusion that the rate increase of the COFINS-Import, not being allowed to be used as credit to pay for COFINS results in an effective cost to the taxpayer, in disregard of the principle of non-cumulative, provided by the Constitution and regulated by the Brazilian ordinary law, and the principle of non-discrimination laid down in GATT tax which is an international treaty, especially in the case of the products that were subjected to a zero contribution rate under discussion, which began to be obligated to pay a larger tax burden than the products submitted to the regular rate of 7.6% (seven and six-tenths percent)