Zusammenfassung
Brazil is facing daily discussions about its tax reform in the last months. There are several tax reform proposals that have reached the Congress in the last years, but there are specifically two of them that are receiving the most attention and being subjected to frequent debates on universities, representative entities and the media in general.
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Notes
- 1.
Action 1 – Tax Challenges Arising from Digitalization. http://www.oecd.org/tax/beps/beps-actions/action1/. Access in 19.11.2019.
- 2.
OECD (2019), Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalization of the Economy, OECD/G20 Inclusive Framework on BEPS, OECD, Paris, www.oecd.org/tax/beps/programme-of-work-to-develop-aconsensus-solution-to-the-tax-challenges-arising-from-the-digitalisation-of-the-economy.htm. Access in 19.11.2019.
- 3.
The competence to tax other types of services in general is attributed to the municipalities, as shown below.
- 4.
Art. 155, § 2, IX „a“,FC.
- 5.
Decree-Law Nr. 37/66, Art. 1 and § 2.
- 6.
Art. 46,§ 1,NTC.
- 7.
The taxable event is the final clearance of the objects (Law Nr. 4.502/64, Art. 2 I; Regulation Nr. 7.212/2010 (Implementing Regulation of the IPI), Art. 35 I).
- 8.
Article 4 of the Regulation Nr. 7.212/2010 (Implementing Regulation of the IPI).
- 9.
Art. 35 of theRegulation Nr. 7.212/2010 (Implementing Regulation of the IPI). See the taxable event of the IPI in comparison with that of the ICMS and the ISS, G. Fossati, RDDT 187, 82 (83Â ff.).
- 10.
For the distinction between goods delivery, product manufacturing and service provision in the light of the subject matter of the contract, see G. Fossati, RDDT 187, 82 (83Â ff.).
- 11.
Complementary Act Nr. 116/2003, Art. 1, § 1.
- 12.
This was the case of the attempt of some municipalities, leases of movable goods – such as of cranes – to tax with the ISS. In Supremo Tribunal Federal's ruling, it was clarified: "The constitutional terminology of the tax on services reveals the object of taxation." Incompatible with the Constitution is a provision that raises a tax on leases of movable goods. "In jurisprudence, the legal institutions, the expressions and the words meaning of one's own and one must not confuse the provision of services with the rent of movable goods embodying different legal transactions regulated by the Civil Code whose terms must be strictly observed (Article 110 NTC). "See RE No. 116.121, Reporting Judge Octavio Gallotti, Plenary, DJ 25.05.2001. Art. 110 NTC provides: "The tax law may define the definition, the content and the scope of the institutes, the concepts and the arrangements of the private law – those of the federal constitution, of the country constitutions or by the organic community laws expressly or implicitly used – do not alter to define or limit the fiscal powers ".
- 13.
RE Nº 176.626,Reporting Judge Sepúlveda Pertence, 1.Chamber, 10.11.98.
- 14.
Reporting Judge Gilmar Mendes, Plenary, 26.05.2010.
- 15.
MIRANDA, Pontes de. Tratado de Direito Privado. Updated by OvÃdio Rocha Barros Sandoval. São Paulo: Revista dos Tribunais, 2012, v. II, p. 64.
- 16.
Available in: < http://www.gesetze-im-internet.de/bgb/__90.html > . Access in 24.05.2019.
- 17.
MENDONÇA, Carvalho de. Tratado de Direito Comercial Brasileiro. 3ª ed. Rio de Janeiro: Freitas Bastos, vol. V, nº 14, I, p. 18.
- 18.
MELO, José Eduardo Soares de. ICMS. Teoria e Prática. 11. ed. São Paulo: Dialética, 2009, p. 18 s.
- 19.
CARRAZZA, Roque Antônio. ICMS. 14. ed. São Paulo: Malheiros, 2009, p. 51.
- 20.
STF, AgRAI No. 131.941, Reporting Judge Marco Aurélio, 2.Chamber, April 1991.
- 21.
STJ Precedent No. 166 statement: "It is not a chargeable event for the ICMS to simply move goods from one establishment to another by the same taxpayer." Available in: < http://www.stj.jus.br/SCON/sumulas/doc.jsp?livre=@num=%27166%27 > . Access in 22.05.2019.
- 22.
Art. 1. Computer program is the expression of an organized set of instructions in natural or coded language, contained in physical support of any nature, necessary for use in automated information-processing machines, devices, instruments or peripheral equipment, based on digital or analog technology, to make them work in a manner and for a specific purpose.
- 23.
Article 110. The tax law cannot alter the definition, content and scope of institutes, concepts and forms of private law, used, expressly or implicitly, by the Federal Constitution, the Constitutions of States, or the Organic Laws of the Federal District or Municipalities, to define or limit tax competencies.
- 24.
In fact, there are 28 (twenty-eight) PECs linking some modification in art. 153, which deals with federal taxes. However, the two proposals analyzed here are the ones that are effectively under discussion and that will enter the voting agenda in the National Congress. See here FOSSATI, Gustavo. Imposto sobre Valor Agregado (IVA). In: Cerdeira, Pablo; Vasconcellos, Fábio; Sganzerla, Rogério. Três Décadas de Reforma Constitucional. Onde e como o Congresso Nacional procurou modificar a Constituição de 1988. Rio de Janeiro: Escola de Direito do Rio de Janeiro da Fundação Getúlio Vargas, 2018, p. 333–340.
- 25.
On 1.1.1968, a revenue tax was imposed in Europe on all stages of the production and circulation chain, with the right to deduct the amount charged in previous operations. The European directive aims to ensure neutrality of competition and harmonization of VAT in Europe. In the European format, which serves as a matrix for VAT in the Member States, all stages of production or circulation of goods and services are taxed, but essentially only the added value obtained by the entrepreneur. See here ENGLISCH, Joachim. In: TIPKE, Klaus; LANG, Joachim. Steuerrecht. 20. ed. Köln: Otto Schmidt, 2010, p. 821ss.German VAT (Umsatzsteuer) is a tax levied on income from transactions in manufactured goods and commodities and other benefits which an entrepreneur carries out in Germany for remuneration within his business. In addition, the incidence persists if revenue is recognized as earned under legal or regulatory determination. See here FOSSATI, Gustavo. Imposto sobre Valor Agregado (IVA). In: Cerdeira, Pablo; Vasconcellos, Fábio; Sganzerla, Rogério. Três Décadas de Reforma Constitucional. Onde e como o Congresso Nacional procurou modificar a Constituição de 1988. Rio de Janeiro: Escola de Direito do Rio de Janeiro da Fundação Getúlio Vargas, 2018, p. 339–340.
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Fossati, G. (2021). VAT Reform in Brazil: Adapting to Survive the International Challenges of Economic Digitization. In: Kraft, W.W., Striegel, A. (eds) WCLF Tax und IP Gesprächsband 2019. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-32073-7_9
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