Conceito de insumos para fins de créditos nas contribuições de PIS/PASEP e COFINS não cumulativas sob o enfoque do RESP 1.221.170/PR e do Parecer Normativo COSIT nº 05 de 17 de dezembro de 2018

• Autor(a) principal: Oliveira, Alex de
• Data de Publicação: 2021
• 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/31339
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Contribuições para a seguridade social; PIS/Pasep e Cofins; Não cumulatividade; Modalidade crédito físico; Modalidade crédito financeiro; Conceito de insumos; Brazilian taxes called contributions to the Social Securite; Pis/Pasep and Cofins; Brazilian value added tax`s systematics; Added Credits` Category; Financial Credits` Category; Concept of the word Input

The present work is a legal and scientific analysis about the extend and the better interpretation of the word inputs used in the Brazilian Taxes Law to authorize the taking of credits in the Brazilian value added tax`s systematics called Programa de Integração Social e de Formação de Patrimônio do Servidor Público – PIS/PASEP e a Contribuição para o Financiamento da Seguridade Social – COFINS, in order to bring knowledge to the reader about the main doctrinal and jurisprudential aspects on the subject. Under this objective, we made an overview about the legal nature of these taxes, first delimiting in which taxes` species under the Brazilian legal order those taxes belong and further identifying, within the existing classifications, in which one it belongs, in order to situate e located the reader about the main subject. Furthermore, we deal with the controversial issued raised in doctrine and in Brazilian jurisprudential, about the concept of the word inputs to be used in the Brazilian Tax called Pis and Cofins calculated by the Brazilian value added tax`s systematics, in order to create credits; showing and explaining the divisions of the doctrine groups existing about the subject, each one with its arguments and then we start analyzing the court decision numbered RESP 1.221.170/PR by the Brazilian Superior Tribunal de Justiça-STJ, which raised new and important issues about the subject. Subsequently, we proceeded to analyze Normative Opinion Numbered Cosit 05 of 20;18, of the Brazilian Federal Revenue Secretariat, which brought new instructions to taxpayers and tax auditors on the concept of the word input to be adopted under normative guidelines of essentiality and relevance. Finally, we end with a quick analysis of the best interpretation of the concept of the word inputs in the opinion of the Author with the conclusion of the Theme