O E-commerce e a problemática da tributação brasileira acerca das compras de produtos internacionais.

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.