CALISTO, J. V. M.; http://lattes.cnpq.br/8197337429599008; CALISTO, Júlia Vanessa Moisés.
Abstract:
The present work aims to discuss one of the issues presented in Tax Law, which is the
disagreements, both normative and jurisprudential, about the exemption from the
Import Tax that currently falls on postal shipments originating from digital commerce
that do not exceed the value of US$50.00 US dollars (or the equivalent in other
currencies), as long as the sender and recipient are natural persons. The methodology
used was deductive based on a qualitative approach, based on the analysis of
legislative, jurisprudential and doctrinal provisions, justifying itself based on the
relevant impacts that such a tax benefit can cause, whether considered as being
applied legally or not. . Thus, the problem was developed from the study of electronic
commerce, its socio-legal economic impacts and importance on the national scene, in
addition to how the Fiscal State's actions reflect in national development the tools used
by it to regulate, protect and contribute to the economy of the country, demonstrating
how these issues are necessarily related and demonstrating the relevance of the topic.
We also sought to clarify all aspects of the import tax, its normative considerations, its
extra-fiscal nature, in addition to the conceptualization and characteristics of tax
exemption as a tax benefit. Finally, the rules that are in disagreement regarding the
requirements to obtain access to the tax exemption that applies to international postal
shipments were addressed, as well as the different positions of national courts and
their basis for such decisions on the legality of the legal provisions that permeate this
issue, we discuss and instigate reflection from the points of view that permeate the
object of research. As a conclusion, the evident need for uniform jurisprudence was
obtained, given the legal uncertainty that such divergences cause in the national
economic scenario.