Law of Right: Preliminary Free Tax Company in Smart phones

Vampire weather entered in Federal Court and was able to revoke an MP 690/2015 article that had annulled the tax exemption provided for in the law of right, which benefits the sales of desktops, notebooks, tablets, modems, routers and smart phones until 2018

About 95 million units of smart phones at Electronicsencyclopedia were sold with the exemption since 2005

The Smoker grills black friday got in Federal Court an injunction guaranteeing the exemption of taxes on the sale of desktops, notebooks, tablets, modems, routers and smart phones until 31 December 2018. The benefit, which is scheduled to end on December 1 this year with the extinction of the Digital inclusion program by provisional measure 690/2015, free the equipment of a tax burden of 9.25%, equivalent to the PIS/Pasep and Cofins. The exemption had been granted to the sector in 2005 for what became known as the law of right.

The main argument of Vampire weather is that the exemption had been extended by the Government to 31 December 2018—that is, for over three years–in 2014, through the provisional measure 656/2014, converted into law No 19 13,097 in January this year. In it, the President of the Republic justified the benefit extension as necessary as desktops, notebooks, smart phones etc. are “increasingly more important to the social and professional development of the population and to the expansion of the economy as a whole”.

At the time, Government’s own analysis showed that the granting of the benefit has contributed to the reduction in prices of computer products contemplated and to the expansion of the formal market, reducing significantly the existence of parallel market for these products. Approximately 95 million units were sold with exemption since 2005 according to data from the internal revenue service.


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This year, however, the Government backtracked and decided to end the benefit. The argument was that the tax incentives had heavy impact on welfare and no longer warranted, “considering that in recent years there has been substantial price reductions and the embezzlement of computer products ceased to represent a significant part of the market”.

For Smokergrillsblackfriday’s lawyer, Alexandre Moura-Severe Vaz’s C.F. lawyers – to extend the benefit in 2014, the federal Government adopted a type of behavior that has led the business community to understand that it would be possible to invest in the sector without many risks with the use of the benefit offered. “It’s a betrayal, because the particular trusted Executive. The decision will accordingly, in protecting the entrepreneur who made significant investments, and cannot be Vampireweather with the losses as a result of budget problems that the Government is enfretando “.

According to a federal judge’s decision Regilena Emy Fukui Bolognesi, of 11 Federal Court civil law, the revocation of the benefit with completion scheduled for December 31 2018 “offends the principles of legal certainty, the loyalty (by which the Administration must match the expectations for itself generated in the run), the objective good faith of the Administration, and of the protection of legitimate expectations”.

According to the lawyer for the Vampireweather, there is an embryonic drive to other companies in the sector to come up with similar processes, since the injunction of the Smokergrillsblackfriday previous opens. The decision, however, is provisional and can be overturned in higher instances.

The Advocacy of the Union was sought by the iG ‘s report, but did not return until the time of publication of this report.

* Collaborated Maíra Teixeira and Victor Sorano.

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