The importer-dealer (who sells non-industrialized imported products) should not collect the IPI in the output operation of the establishment. The decision of the Supreme Court dismissed the current conduct of the tax authorities about the IPI requirement in the retail operations of the goods that come from abroad.
This way, taxpayers who have not filed a lawsuit claiming the non-payment of IPI resale of imported goods, and the refund of amounts paid in the last five (5) years, may seek the judiciary to ensure such rights.
Tax Team at Pacheco Neto Sanden Teisseire Law Firm.