IPI

The author broaches some of the history of non-cumulative taxation in Brazil, presenting the credit scheme adopted for the ICMS and IPI, and also indicates the existing differences between the Brazilian scheme and the one adopted in the European Union VAT. He assesses the possibility and consequences of an ensuing import of the EU VAT credit scheme into the Brazilian system.


Aborda um pouco da história da não cumulatividade no Brasil
e apresenta o regime de crédito que foi adotado para o ICMS
e IPI, além de indicar as diferenças existentes entre o regime
brasileiro e o regime adotado no IVA da União Europeia.
Analisa a possibilidade e as consequências de eventual importação
do regime de crédito do IVA da União Europeia para o
sistema brasileiro

Este artigo tem por objetivo abordar a inconstitucionalidade das regras que determinam o estorno dos créditos de ICMS e IPI, relativos as operações anteriores a produção dos livros, jornais, periódicos e o papel destinado a sua impressão. Como sobrenorma de direito, a imunidade objetiva destes produtos traz ínsita a técnica de efetivação necessária a pautar as demais regras de tributação, que a ela são subjacentes. E irrelevante, por isso, saber se há cumulação ou não destes impostos em razão da desoneração da operação imune, para que sejam mantidos os créditos das operações anteriores.

Numerous editions of World Trade Organization (WTO) accords on trade-related intellectual property rights (TRIPS) are perceived in the pharmaceutical industry of India, although small and middle-sized pharmaceutical firms are progressively raising their product development, process expansion and research and development (R&D) potential. Close scrutiny of the disparity shows up a considerable distinction in the achieved results of sole ownership/partnership, private limited and public limited organizations versus product development, process advancements, extended purview of products and enterprises, magnitude of R&D, new concepts acceptance and adaptations. Factor assessment results exhibited that developing accredited intellectual property rights (IPR), technical steps and marketing practices elucidated 75% of variety. Approach commotion is prominent and SMEs are till now relying substantially on the government aid. Bhanot, A., & Kiran, R. (2013) (1) .

Numerous editions of World Trade Organization (WTO) accords on trade-related intellectual property rights (TRIPS) are perceived in the pharmaceutical industry of India, although small and middle-sized pharmaceutical firms are progressively raising their product development, process expansion and research and development (R&D) potential. Close scrutiny of the disparity shows up a considerable distinction in the achieved results of sole ownership/partnership, private limited and public limited organizations versus product development, process advancements, extended purview of products and enterprises, magnitude of R&D, new concepts acceptance and adaptations. Factor assessment results exhibited that developing accredited intellectual property rights (IPR), technical steps and marketing practices elucidated 75% of variety. Approach commotion is prominent and SMEs are till now relying substantially on the government aid. Bhanot, A., & Kiran, R. (2013) (1) .