The carpena associated lawyers obtained recent success in judicial demand, which stated the right of an importing company to collect the tax on industrialized products (IPI) only when the customs clearance of the goods imported it. The decision thus removed a new incidence of tax when resale of the product.

The process was filed by the office in March 2014 and had its end in November of the same year, lasting, therefore, only eight months. The practical effects of this decision to the company directly reflect on the price of their products, and thus differentiating it in their field of activity, considering that their competitors continue to pay the IPI at the clearance and when the resale of the goods in the market internal, which generates, considerably, commercialization to the final consumer.

In addition, it was possible for the company to recover the amount unduly paid in the last five years prior to the entry with the action, in excess of ten million reais.

Judicial measures of this nature are fully appropriate for companies that import goods for resale, that is, they do not submit to any industrial process, under the ground that the incidence of IPI should occur only when from customs clearance, of the imported goods reseller.