Análise crítica do termo “insumo” na determinação de créditos de PIS/COFINS na sistemática não cumulativa

• Autor(a) principal: Baccarini, Gabriel Alves de Oliveira
• 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/29255
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; PIS e COFINS; Não-cumulatividade; Insumo; PIS and COFINS; Non-cumulative systematic; Input

This study presents a critical analysis of the "input" concept that is used in case law (judicial and administrative) to construe Article 3 of Law 10.637 / 2002 and Law 10.833 / 2003, which have instituted the non-cumulative systematic of contributions to PIS and COFINS. This subject is of deep interest of taxpayers subject to the non-cumulative systematic nature of those contributions, since, depending on the interpretation given to the concept, there is a widening or narrowing of the expenses that allow obtaining PIS / COFINS credits. In this sense, it analyzes the evolution of the interpretation that has been given by the administrative courts (Administrative Council of the IRS - CARF) and judicial (Higher Courts) on the construction of the term "input" in the systematic of the non-cumulative PIS / COFINS. Such critical analysis will be based on the assumptions of the Logical-Semantic Constructivism Theory, through which we intend to demonstrate that there are specific legal rules to the non-cumulative regime of PIS and COFINS, reason why it is not correct targeting applicable rules and concepts to the IPI and ICMS and also the legal regime of the deductibility of costs and operating expenses for the purpose of determining the basis for calculating the income tax (IRPJ) and social contribution (CSLL