Direito ao crédito de PIS e de COFINS relativo às despesas “de publicidade” na atividade de franquia

• Autor(a) principal: Soares, Maria Helena Tavares de Pinho Tinoco
• Data de Publicação: 2017
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/19702
• topic: PIS; CONFINS; Princípio; Principle; Non-cumulative; Input; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

The purpose of this dissertation is analyze, by means of assumptions made as to the role of principles in the system and the requirement to comply with them, what interpretation can be drawn from the constitutional provisions relating to the existence or otherwise of a subjective, constitutionally assured, right to use PIS and COFINS credits on marketing and publicity expenses incurred in franchising for the institutional promotion of the network by the franchisor. To explain and comprehend the issue, in addition to visiting and clarifying marketing concepts, a chapter will be devoted to the key characteristics of franchising and the importance of these expenses to the satisfactory development of the business and to its survival. The detailing of these “asides” will in fact be necessary to demonstrate how important and essential these expenses are for the business. And this being the case, it will then be shown that such costs represent an “input” for calculating non-cumulative PIS and COFINS for a franchise. Current interpretations of the concept of “input” will also be outlined, relating to all activities including franchising, highlighting the importance of applying the Theory of Classes to classify this concept correctly, since it cannot be taken as identical for every tax (IPI, non-cumulative PIS and COFINS)