摘要：This article aims to analyze the IPI tax credits on the purchase of raw materials and inputs under the exemption regime, zero rate or non-taxation, as a means of realizing the principle of non-cumulative, carved in art. 153, § 3, II of the Federal Constitution, and to achieve the purpose of the institute of tax exoneration. It analyzes the jurisprudential understanding of the Supreme Court in accordance with the constitutional principles governing the IPI tax, considering the 1998 and 2007 precedents.
