A inconstitucionalidade da inclusão do ICMS na base de cálculo das contribuições sociais do PIS/PASEP e da COFINS

• Autor(a) principal: Santos, Rayanna Cavassin Busnardo
• Data de Publicação: 2020
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Universitário da Ânima (RUNA)
• Texto Completo: https://repositorio.animaeducacao.com.br/handle/ANIMA/15723
• topic: ICMS; PIS; COFINS; Inconstitucionalidade

The Brazilian tax legislation regulates the matter concerning tributes. The concept of taxes covers different tax forms that differ in terms of functions, applicability and rules, in addition to being due to different entities, which may be municipal, state or federal jurisdiction. For the purposes of this study, two tax groups are highlighted: taxes and contributions. It specifically addresses the ICMS (state Tax on Goods and Services) and their inclusion in the calculation of PIS and Cofins contributions. The assessment of tax matters is permeated by legal gaps and divergent judicial and doctrinal positions. These gaps that divide operators of the law cause even more uncertainty to taxpayers. It is sometimes perceived that the Government uses these legal omissions to quench its appetite, so that the limits established by the Constitution are exceeded. To ensure that constitutional rules are not ignored at convenience, the Federal Supreme Court decides on controversial matters. The present survey was elaborated considering the legal norms, the doctrinaire positions, the answers of the tax authorities and the control made by the Brazilian Supreme Court about the constitutionality of the inclusion of the ICMS in the calculation of PIS/PASEP and Cofins.