Tributação sobre o Consumo e a Cláusula da Obrigação do Tratamento Nacional (TN)

Abstract

This article deals with the application of the clause of the obligation of national treatment in sale taxes. First, as a result of the globalization phenomenon, it’s indicated the clause of the obligation of national treatment as a step of tax harmonization of the different tax systems. Then, it’s analyzed the link of the Gatt with the constitutional economic order and the methods of interpretation of exemptions and international tax agreements. From these steps, it’s showed the court evolution about non-discrimination principle. In conclusion, it’s reached that the application of non-discrimination principle demands careful considering the risk of giving yourself a more favorable treatment to foreigner products over domestic products.