Da desoneração tributária sobre a aquisição de bens de capitalanálise das normas introduzidas pela Emenda Constitucional nº 132, de 20 de dezembro de 2023

Resumo

This work aims to study the tax exemption on the acquisition of capital goods established by Constitutional Amendment 132, of 20 December 2023, to the Constitution of the Federative Republic of Brazil of 1988. To this end, based on economic and legal criteria, the constitutional concept of “capital goods” is defined, as it determines the extent of the discretion of the infra-constitutional legislator in its task of instituting the exemption. The study also comments on the economic perspectives of taxing these capital goods, from the perspective of investment taxation as opposed to consumption taxation. Subsequently, the mechanisms established by the Constitution to make this exemption possible are discussed, in view of their comparative evaluation. Based on these conclusions, the legislative proposals currently before the National Congress of Brazil are analysed, with special attention to Complementary Law Bill 68 of 2024. The overarching purpose of the work is to contribute to the legislative debate on the implementation of the 2023 tax reform.

Ficha do documento

Tipo

Dissertação

Ano

2024

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/36473

Palavras-chave

Reforma TributáriaDesoneraçãoBens de capitalTax reformExemptionCapital goodsDireito