O CONTRIBUINTE EXPORTADOR E O CRÉDITO ACUMULADO DECORRENTE DO IPI: O PROBLEMA DA ATUAL SISTEMÁTICA DE COMPENSAÇÃO E RESSARCIMENTO

This study seeks to understand the problem that occurs when a eminently exporter IPI taxpayer, Who, by virtue of the Constitution, holds tax immunity for products with destination abroad. This, due to the non-cumulativity principle, which applies to the IPI, gets accumulated credits from previous operations. However, due to tax immunity, it does not have debts arising from the output of its products, and must, make application for compensation or refund, in accordance to the current legislation. Thus, it is checked if these standards are appropriate to the case proposed, in comparison with the institute of immunity and the non-cumulativity principle. To better understand the issue, is explored in the first chapter the institute of tax immunity, it´s concept and the efects in the brazilian tax order. In the second chapter is undertaken study of the Industrialized Product Tax (IPI), in relation to the topics required for this work, and the non-cumulativity principle, explaining its methodology on the rebate between debits and credits. In the third chapter, are conceptualized the figures of tax compensation and refund, according to the legislation. In the fourth chapter, is exposed the application of tax immunity and non-cumulativity to the products intended for export, as a way to prevent that it leaves the country of origin with a tax burden. In the fifth and last chapter it is exposed how must be done, according to the financial administration, the claims for tax compensation and refund of accumulated credits, showing that there is a violation of the constitutional order.