Conceito de insumo para fins de creditamento do PIS e da COFINS

• Autor(a) principal: Holcman, Rachel Ajami
• 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/35386
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Insumo; PIS; COFINS

There is debate about the concept of input for using Profit Participation Program Contribution (“PIS”) and Social Security Financing Contribution (“COFINS”) credits, especially due the fact that the Law No. 10637 of December 30, 2002 and Law No. 10833 of December 29, 2003 does not bring a definition on this regard. For this reason, this paper will examine the history of the creation of the non-cumulative regime of PIS and COFINS and the opinion of the Administrative and Judiciary Entities regarding the expenses incurred by the companies that may be considered inputs for crediting purposes of PIS and COFINS. This paper will examine three specific expenses incurred by companies: (i) freight to transfer inputs between branches of the company; (ii) marketing and advertising; (iii) and purchased of cleaning products