A NATUREZA JURÍDICA DAS PLATAFORMAS MARÍTIMAS – UM ESTUDO DA INDÚSTRIA OFFSHORE
DOI:
https://doi.org/10.12957/rbdp.2013.7585Keywords:
embarcação, plataforma, natureza jurídica, competência, Autoridade MarítimaAbstract
RESUMO
Este artigo visa a traçar um panorama geral do tratamento dispensado às plataformas marítimas. Segundo o texto, a doutrina e a jurisprudência – nacional e estrangeira - admitem o enquadramento das plataformas marítimas na classificação de embarcação. Para os autores, é a Marinha a autoridade competente para definir, caso a caso, se os requisitos necessários à caracterização de embarcação estão presentes em dada estrutura. Adicionalmente, analisa-se o entendimento da Receita Federal e das cortes administrativas competentes em matéria tributária, a contrariar precedentes estabelecidos por tribunais superiores, incluindo decisão prolatada pelo Supremo Tribunal Federal, que reconhece a competência da Marinha do Brasil para definir o enquadramento de construções marítimas como embarcação.
ABSTRACT
On the present academic paper, the authors provide an overview concerning the legal definition of vessel, in which concept oil and gas platforms may be framed, as widely understood by local and foreign courts and eminent legal scholars. The prevailing competence of the Brazilian Navy, as legally safeguarded, places upon the latter the attribution to define whether a structure is, indeed, a vessel. Furthermore, the authors dispute tax administrative decisions ruled to refute the application of precedent cases by the Brazilian superior courts, including a decision enacted by the Brazilian Supreme Court in connection with the Navy's power to define the nature of any and all structures to be placed, float and/or navigate on Brazilian waters.
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