Descaracterização da importação direta para importação por encomenda

Resumo

In the 1990’s, after the opening of importation in Brazil, the professional activity of importation was developed and modalities of importation were created. Firstly, there was only direct or self-importation, however, with the new posture, third-party imports emerged, including importation by order which has generated many discussions and tax assessments, in view of the internal market protection and the fight against the money laundering, foreign exchange evasion and other illegal actions. We will analyze the decharacterization of direct importation for importation by order and the main points of this question in the light of the interpretation of the supervision, aiming the compliance with the norms to avoid assessment.

Ficha do documento

Tipo

Dissertação

Ano

2020

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/29354

Palavras-chave

ImportationIndirect importation by orderFraudulent interpositionPenalty of lossImportaçãoImportação por encomendaInterposição fraudulentaPena de perdimentoDireitoImportação - BrasilComércio exteriorEmpresas comerciais exportadorasContratosFraude