CONSUMO INTERNO – Tânia Gurgel

IPI – CONSUMO DE PRODUTOS DENTRO DO ESTABELECIMENTO QUE OS IMPORTOU. INEXISTÊNCIA DE FATO GERADOR. ESTORNO DO CRÉDITO.

30 de dezembro de 2013
Area Fiscal, Direito Tributário

O consumo de produtos tributados de procedência estrangeira, dentro do estabelecimento importador, pois, não se verificando a saída das mercadorias - real ou ficta - do estabelecimento, somente ocorre o fato gerador do imposto no desembaraço aduaneiro das mesmas, não…

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