Tax credit on industrial products and inputs with zero rate

Abstract

When we analyzed the issue of non-cumulative incidence of excise tax, which is due to constitutional rule and even if that feature suffers limitations. It was defined extrafiscality important role to understand the question of the zero rate, a practice that occurs by virtue of the principle of selectivity, which is shown as an important instrument of extrafiscality. Differentiation drew on what would be products with tax exemption and those subject to a zero rate. He studied the issue of right or not IPI credit arising from the acquisition of inputs subject to tax rate, including showing different positions of the national doctrine. Finally, we analyzed the recent position of the Supreme Court, by virtue of a decision at the beginning of the year, and also what are the effects of that decision.