The vice president of the Superior Court (STJ), Minister Laurita Vaz, did not admit an extraordinary appeal brought by the National Farm against the first class that, in order to avoid bitibuting, recognized the non-incidence of tax on industrialized products ( IPI) on the marketing of imported products which do not suffer any industrialization process in Brazil.

The farm intended to annul the judgment given by the STJ, claiming the constitutionality of the incidence of IPI when the resale of the product imported into national territory occurs. According to the understanding of the Superior Court, what the National Treasury intends (IPI collection when the simple resale of imported products) characterizes bitibulation, in so far as the merchandise importing company, even if not performing any industrialization (factor of the collection of the tribute), to arcaria with such a burden.

With the inadmission of the extraordinary appeal, the understanding was confirmed in favor of the taxpayer, preserving legal certainty and ensuring the application of the tax law in force on the concrete case. The decision will bring a clearance of approximately 10% of the gross value of the company's sales revenue.