CUSTOMIZED INDUSTRIALIZATION AS A MEDIAL STAGE OF THE PRODUCTION CYCLE. CONSIDERATIONS ABOUT THE THEME 816 OBJECT OF GENERAL REPERCUSSION

Abstract

By choosing the logical-semantic scheme of the matrix rule of tax incidence as a method of approximating the interpreter to the prescriptive statements of the post law, and especially for the purposes of its analysis, exclusively the mate-rial criterion of the descriptor, the main purpose of this paper is to define whether industrialization by order as an intermediate stage of the production cycle is subject the incidence of the federal tax on industrialized products or, distinctly, if the human activity imbued with it takes on the legal contours of a municipally taxable service and, for this purpose, cutting itself out for analysis purposes, the controversial issue which is the subject of the Extraordinary Appeal n. 882.461/MG under general repercussion (Topic 816) and on which the Supreme Court’s final judgment is pending, which is characterized by the fact that industrialization by order is carried out on the inputs sent by the ordering party and because this activity constitutes an intermediate stage of the manufacturing process.