Brazilian steelmakers sees the minimum import prices measure (see related article) recently introduced by the government as a necessary tool to control underpricing, while traders doubt the efficiency and transparency of the move, Steel Business Briefing learns during the Ilafa conference in Argentina.
The General office of Brazil explained, with respect to the Beginnings of the Legality; Morality; Publicity and Efficiency of the article 37 of The Federal Constitution that it governs the Public Administration that, it didn't adopt any table “of minimum prices for the section” of steels. That there was always a fiscalization in the import where the prices of any product that you present disconformity with the prices of the “products of national production that you are exported” and “in the international” market they can go to a channel denominated “red line”, norm for better fiscalization.
The Brazilian constitutional Law demands expressly that the base of calculation of the tax is defined by Law. It is the Legal Reservation's Beginning or Reservation of Law, in the terms of the article 146 of the Political Letter of 1988. The constitutional text is explicit and, in the National Tax System he refers eleven times to the expression “Law” and other twenty and twice to the isolated expression of “Simple law”. Like this considering, the establishment of “line” price for the tax incidence by application of established price in a table is, at unconstitutional least.
Same being Tax of Import, a regulation tribute, the institution of a table of prices would not fit (line price) for his incidence. Even in Value Added Tax - VAT, in the case of Tax Substitution where there is the stipulation of a MVA - Average of Joined Value, the line price is inadmissible in the superior tribunals.
Tax. Tax on the Circulation goods and Services (IVA). Base of Calculation. Fixation through Lines of Prices or Values. He wants if they understand the fiscal lines as legal presumption or legal fiction of the base of I make calculations, and inadmissible his use one for that end. The law of regency of the tribute (Law no. 406, of December 31, 1968) it determines that the calculation “base the value of the operation that to elapse the exit of the merchandise” (article 2, I). Same that socket as relative presumption, the line of values is only admitted in the cases of the article 148 of the National Tax Code, in that by process to regulate, be arbitrated the base of I make calculations, if illegitimate the documents and declarations rendered by the taxpayer. The interruptions II and III of the article 2nd of the Law no. 406/68 foresee the use of the value of market of the goods just in the lack of the real value of the operation. Precedents of the Federal Supreme court, that judged unconstitutional those lines. Provided resource, unanimously (STJ - Superior Tribunal of Justice - I Process no. 199200138675 - REsp - Resource Special no. 23313 - First Group - Reporter: Minister Demócrito Reinaldo - 11/18/1992).
Country “doesn't exist in development” or “emerging” or “of the future”! They exist developed and underdeveloped and, Brazil is an underdeveloped country! Remain “in development” or “evolution”, the reading of the Theory of Charles Darwin's Evolution " is recommended:
“Who survives is who more he/she adapts to changes”
The Indian László Barabási writes on this: (Linked - THE New Science of Networks). Very interesting:
“The subject is to rethink the answer type that must be given to the new atmosphere of business of the postindustrial era radically, denominated of economy of the information” (László Barabási - Linked - The New Science of Networks).