Theoretical and Pratical Aspects about the Inclusion of Capatazia Expenses in the Calculation Basis of Import Tax

Abstract

The purpose of this article is to analyze the legality of the inclusion of capatazia expenses in the calculation basis of the Import Tax, determined by a Normative Instruction of the Federal Revenue. The analysis will be made from the point of view of the Principle of Legality; from the case law of the Superior Court of Justice; and from the General Agreement on Tariffs and Trade. The end of the work will be devoted to issues related to the identification of the capatazia expenses and to the procedure to calculate the amount to be refunded.