ANALYSIS OF THE PRINCIPLE OF NON-DISCRIMINATION ACCORDING TO THE WORLD TRADE ORGANIZATION – WTO AND THE NECESSARY INFLUENCE ON THE JUDGMENTS OF THE SUPERIOR COURTS OF BRAZIL – CRITICAL ANALYSIS OF THE BRAZILIAN SUPREME COURT JUDGMENT IN EXTRAORDINARY APPE

Abstract

Brazil, in addition to being a signatory to the GATT, is one of the most active defenders in the WTO, of the broad, generous, practical and finalistic sense, of the principle of tax non-discrimination, which thus prevents the adoption of false, disproportionate, materially unnecessary or inadequate, for the tax burden of imported products and services more severely than domestic products, in a clear market reserve. This sense, conferred by the WTO, to the provisions of the GATT, binds the Brazilian State and even its Judiciary. The article now proposed will analyze Brazil’s role in the construction of non-discriminatory WTO jurisprudence and its necessary link to that same jurisprudence.