O Brasil no Órgão de Solução de Controvérsias da OMC: Inovar-auto e o Regime Tributário Industrial Brasileiro

Abstract

The purpose of this paper is to identify the Brazilian program Inovar-Auto is a violation of the General Agreement on Tariffs and Trade (GATT) of 1994. Inovar-Auto is a tax regime that allows users to receive the benefit of receiving a subsidy or to meet certain requirements, such as investment and local content requirements. The first phase of the program took place in 2012 and in 2013 the European Union (EU) filed a complaint (DS472) at the World Trade Organization (WTO) and requested consultations with Brazil. Japan also filed a separate lawsuit against Brazil in 2015 (DS497). This contribution therefore aims to identify the main arguments for and against Inovar-Auto for the three countries, with an EU majority, because Brazil and Japan are delaying the publication of their contributions to the panel. The work will be based on the use allowed by the Innovate-auto standards and GATT legal text, Most Favored Nation clause, National Treatment, Subsidies and Countervailing Measures, Trade Related Investment Measures, and General Escape Clause. The analysis was made possible to understand Brazil or not to meet the requirements of previous documents and Inovar-auto is an unjustifiable tax program that is entitled to consultations and whether or not there are GATT violations. It will be exposed as theoretical aspects of protection and liberalism, relating to the measures adopted by Brazil and how the WTO acts in the process of trade liberalization between the Member States, which resulted in the dispute between Brazil, the European Union and Japan.