A inclusão do ICMS na base de cálculo do PIS/PASEP e da COFINS incidentes sobre a importação

• Autor(a) principal: Arcuri, Lucas Bertim
• Data de Publicação: 2016
• 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/34760
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Constituição Federal; Base de cálculo; PIS/PASEP-importação; COFINS-importação; ICMS; Inclusão; Inconstitucionalidade; Lei nº 10.865/2004; Federal Constitution; Tax Calculation Basis; PIS/PASEP-import; COFINS-import; ICMS; Inclusion; Unconstitucionality; Law nº 10.865/2004

The aim of this study is to analyze, under the analytical bias, and under the light of the Constitution and the National Tax Code, the tax as a legal regulation, considering this positive norm as a form of language. In this sense, considering the law as language, this work will be conducted by the semiotic rules: syntax, semantics and pragmatics. We will deal first with the approaches needed to develop the work, treating at first about the tax incidence matrix rule and the concept of the tax calculation basis, the component of the tax incidence matrix rule. Then, in the third chapter, we will specifically explore the tax calculation basis of the PIS-Import and COFINS-import, bringing the history of it’s institution, the specific tax incidence matrix rule of these contributions, to changes to the calculation basis with the inclusion of ICMS by the ordinary legislator and the customs value settings, the main watershed of the study, all from the perspective of the National Tax Code regarding the authorization to change the concepts of private law. After, we will review the discussion under the pragmatic point of view, according to what was left decided in the case of Extraordinary Appeal Nº. 559.937/RS, judged by the Supreme Court, weaving our consideration of the correctness of the judgment and the impact of such a precedent for the taxpayer. Lastly, we will weave the conclusions on the inclusion of ICMS in the PIS and COFINS on imports tax calculation basis, in the sense of it’s unconstitutionality