IPI: a constitutional approach

Abstract

The Excise Tax is the responsibility of the Union and is laid down in Article 153, IV of the Constitution of 1988. The toll stands out for its character extrafiscal, cumulative and non-selective. Therefore, occupies a peculiar situation in Brazilian law. Such peculiarities make it essential to analyze the tax on a principled perspective, embedded in a constitutional context. Plays an important regulatory role of the national economy, political and social dictates involving the defense of the internal market in relation to international competition. It is constantly the object of contention in the courts, involving billionaire interests. This study is dedicated to show some violations resulting from its implementation and its impact on the economic structure upon which the State was organized.