Of the positioning differences regarding the possibility of collection of the tax under the circulation of goods and services in situations of special export schemes in the state of Minas Gerais

a jurisprudential administrative and judicial analysis

Abstract

This article seeks, based on the comparison of selected administrative and judicial jurisprudence, to observe the different versions given by the State Public Treasury and the taxpayer regarding the possibility of collecting the Tax on the Circulation of Goods and Services in cases of special export regime. In the present case, the study will focus on the cases of the Certified Customs Deposit and the Special Customs Regime for Exporting and Importing Goods for Research and Mining Activities in the Oil and Natural Gas Deposits. To this end, an attempt was made to enter into brief analyzes in matters of material law regarding the tax – its competence, taxable events, legal provision – with a focus mainly on immunity on exports. Subsequently, the generic and specific immunities for the studied tax were briefly analyzed, then was made an analysis of the special collection regimes, the certified customs deposit, the Special Customs Regime for Export and Import of Goods for Research and Development Activities. Mining of the Oil and Natural Gas Deposits, the figure of the differentiated tax regimes and, finally, an analysis of the content measured with the votes of the administrative rapporteurs and the judicial understanding.