The Minimum Taxable Amount (MTA) in the IPI and the Concept of “Market Square” in its Calculation
Keywords:
tax law, tax avoidance, tax avoidance, minimum taxable amount, market square, wholesale market, IPIAbstract
The purpose of this paper is to analyze the scope of a specific anti-avoidance tax rule in IPI which establishes a minimum taxable amount for tax purposes in the case of business transactions between interdependent companies. More precisely, this article intends to delimit the semantic extension of the signs “market square of the sender” and “wholesale market” printed in article 195 of Decree n. 7.212 / 2010 (IPI Regulation). In addition, it is also the objective of this study to analyze the judicative precedents on the matter, especially those sent by the Administrative Council of Tax Appeals – CARF, especially against recent decisions contrary to the consolidated understanding.
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Copyright (c) 2021 Carlos Augusto Daniel Neto, Diego Diniz Ribeiro
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