Court decisions involving tax issues that are extremely
important to taxpayers have recently been announced. In some cases
the appellate decisions have not been published yet, thus
preventing an in-depth analysis of their terms. However, that is no
obstacle to analyzing the merits of the discussion.
This article does not purport to delve into the details of the
trials or even to exhaust the alternatives that may be adopted; the
intention is to shed light on these discussions so as to underline
their importance.
The first of these decisions was rendered by the 1st Section of
the Federal Superior Court (STJ) (formed by the First and Second
Panels), which, when deciding on the Appeal Against a Divergent
Decision in Special Appeals 1411749, 1384179, 1393102, 1398721,
1400759, ruled out - by a majority vote - the obligation to pay the
Tax on Manufactured Products (IPI) on the exit of imported products
from importers' establishments.
