ICMS na Importação de Mercadorias e Triangulação Interna de Operações

uma Nova Perspectiva Pós-DN CAT 3 e Convênio 85 de 2009

Abstract

In the VAT over import of goods, many are the potential conflicts of taxation competence, which are accentuated when there is the so called internal triangulation of operations after the import, in other words, the imported goods are not sent to the importer itself, but to a subject of a posterior and subjacent business transaction. In order to present a possible solution for these conflicts, it was used a comparative study, specially regarding the VAT directives of the EU, and an analysis of the Normative Decision CAT 3 and the Confaz Convention 85 of 2009 and the possible impacts on the rearrangement of the allocation of these taxation competences.