O alcance do conceito de insumo no PIS e COFINS não cumulativos

• Autor(a) principal: Bento, Renato de Andrade
• Data de Publicação: 2015
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/36021
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; PIS; COFINS; Conceito; Insumo; Não cumulatividade; Jurisprudência; PIS; COFINS; Interpretation; Input; Non cumulative; Case law

This paper aims to assess the main different legal interpretations of the term input referred to in articles 3, II, of Law n. º 10.637/2002, which provides about the Contribution to the Social Integration Program (PIS/PASEP) and Law n.º 10.833/2003, which provides about the Contribution to the Social Security Financing (COFINS), in the non cumulative method, in view of concluding which one is the most appropriate interpretation. It is worth mentioning that this issue is extremely controversial, since there are very different interpretations. On one hand, there are very restrictive interpretations, such as the one put forward by the Brazilian Federal Revenue Office, and on the other, there are very large interpretations, such as the one supported by some scholars. This variety of interpretations generates a lot of legal insecurity concerning the correct implementation of the term input to be used for the calculation of credits to be deducted from the amount of contribution calculated in accordance with article 3º, II, of the abovementioned laws, which places corporates taxpayers in a very difficult situation. In this context, it is crucial to analyze the legal framework that regulates these contributions, because just with this analysis will be possible to define an adequate concept of input in compliance with the non cumulative method. It is also important to assess the administrative and judicial case law on this issue, which has not been consistent for more than 10 (ten) years from the creation on non cumulative social contributions to PIS and COFINS, and thus, has issued very different decisions on this subject