{"id":999,"date":"2022-02-14T13:13:00","date_gmt":"2022-02-14T13:13:00","guid":{"rendered":"http:\/\/www.hsce.com.br\/?p=999"},"modified":"2022-02-15T13:15:02","modified_gmt":"2022-02-15T13:15:02","slug":"trf3-cruzeiro-internacional-deve-pagar-tributos-sobre-operacoes-feitas-no-brasil","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/trf3-cruzeiro-internacional-deve-pagar-tributos-sobre-operacoes-feitas-no-brasil\/","title":{"rendered":"TRF3: international cruise must pay taxes on operations carried out in Brazil"},"content":{"rendered":"<p>The 4th Panel of the Federal Regional Court of the 3rd Region (TRF3) unanimously upheld a ruling that ordered the collection of taxes levied on operations carried out on board an international cruise ship, in the 2016\/2017 season, in Brazilian territory.<\/p>\n\n\n\n<p>The international cruise companies claimed that the requirement to collect taxes was illegal and asked not to pay the amounts related to the sale of goods on board the ship. The company questioned the following taxes:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Corporate Income Tax (IRPJ);<\/li><li>Social Contribution on Net Profit (CSLL);<\/li><li>Import Tax (II);<\/li><li>Tax on Industrialized Products (IPI)\/<\/li><li>Social Integration Program\/Contribution to Social Security Financing (Pis\/Cofins).<\/li><\/ul>\n\n\n\n<p>In addition to the illegality of the charge, the companies claimed that the operations carried out on an international cruise would fall under the customs transit regime \u2014 not subject to tax incidence.<\/p>\n\n\n\n<p>The panel, however, considered that, as international cruise companies sail in Brazilian waters, they are subject to the legal system set out in article 102 of the National Tax Code (CTN).<\/p>\n\n\n\n<p>According to the rapporteur, federal judge Andr\u00e9 Nabarrete, \u201cin addition to transporting passengers, cruises offer tourists the provision of various services and the sale of products in bars and shops located on the ship. Therefore, such operations carried out in national territory are subject to taxation, according to legal provisions\u201d.<\/p>\n\n\n\n<p>The judge concluded that IN SRF No. 137\/1998 and COANA Execution Standard No. 06\/2013 do not violate the principle of tax legality (article 5, item II, of the CF) and fulfill the regulatory function of customs\/tax obligations imposed by federal legislation.<\/p>\n\n\n\n<p>The process is number 0024717-31.2016.4.03.6100.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Source:\u00a0<a href=\"https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/cruzeir-tributos-brasil-trf3-14022022\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/cruzeir-tributos-brasil-trf3-14022022<\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>A 4\u00aa Turma do Tribunal Regional Federal da 3\u00aa Regi\u00e3o (TRF3) manteve, em decis\u00e3o un\u00e2nime, senten\u00e7a que determinou o recolhimento dos tributos incidentes sobre as opera\u00e7\u00f5es realizadas a bordo de cruzeiro internacional, na temporada 2016\/2017, em territ\u00f3rio brasileiro. As companhias de cruzeiro internacional alegavam ser ilegal a exig\u00eancia do recolhimento de tributos e pediam para [&hellip;]<\/p>","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[76],"tags":[288,287],"class_list":["post-999","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-decisaounanime","tag-trf3"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TRF3: cruzeiro internacional deve pagar tributos sobre opera\u00e7\u00f5es feitas no Brasil - Hands on Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hsce.com.br\/en\/trf3-cruzeiro-internacional-deve-pagar-tributos-sobre-operacoes-feitas-no-brasil\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TRF3: cruzeiro internacional deve pagar tributos sobre opera\u00e7\u00f5es feitas no Brasil - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"A 4\u00aa Turma do Tribunal Regional Federal da 3\u00aa Regi\u00e3o (TRF3) manteve, em decis\u00e3o un\u00e2nime, senten\u00e7a que determinou o recolhimento dos tributos incidentes sobre as opera\u00e7\u00f5es realizadas a bordo de cruzeiro internacional, na temporada 2016\/2017, em territ\u00f3rio brasileiro. As companhias de cruzeiro internacional alegavam ser ilegal a exig\u00eancia do recolhimento de tributos e pediam para [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hsce.com.br\/en\/trf3-cruzeiro-internacional-deve-pagar-tributos-sobre-operacoes-feitas-no-brasil\/\" \/>\n<meta property=\"og:site_name\" content=\"Hands on Solutions\" \/>\n<meta property=\"article:published_time\" content=\"2022-02-14T13:13:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-02-15T13:15:02+00:00\" \/>\n<meta name=\"author\" content=\"hsce\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"hsce\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.hsce.com.br\/trf3-cruzeiro-internacional-deve-pagar-tributos-sobre-operacoes-feitas-no-brasil\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.hsce.com.br\/trf3-cruzeiro-internacional-deve-pagar-tributos-sobre-operacoes-feitas-no-brasil\/\"},\"author\":{\"name\":\"hsce\",\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33\"},\"headline\":\"TRF3: cruzeiro internacional deve pagar tributos sobre opera\u00e7\u00f5es feitas no Brasil\",\"datePublished\":\"2022-02-14T13:13:00+00:00\",\"dateModified\":\"2022-02-15T13:15:02+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.hsce.com.br\/trf3-cruzeiro-internacional-deve-pagar-tributos-sobre-operacoes-feitas-no-brasil\/\"},\"wordCount\":326,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.hsce.com.br\/#organization\"},\"keywords\":[\"#decisaounanime\",\"#trf3\"],\"articleSection\":[\"Not\u00edcias\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.hsce.com.br\/trf3-cruzeiro-internacional-deve-pagar-tributos-sobre-operacoes-feitas-no-brasil\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.hsce.com.br\/trf3-cruzeiro-internacional-deve-pagar-tributos-sobre-operacoes-feitas-no-brasil\/\",\"url\":\"https:\/\/www.hsce.com.br\/trf3-cruzeiro-internacional-deve-pagar-tributos-sobre-operacoes-feitas-no-brasil\/\",\"name\":\"TRF3: cruzeiro internacional deve pagar tributos sobre opera\u00e7\u00f5es feitas no Brasil - 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