Direito ao crédito de PIS e COFINS incidente sobre os insumos

• Autor(a) principal: Lameiras, Maria Eduarda Maciel Morgado
• Data de Publicação: 2024
• 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/42287
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Não cumulatividade; Contribuições sociais; PIS; COFINS; Insumos; Non-cumulative; Social contribution; PIS; COFINS; Inputs

There are many taxes collected in Brazil that are essential for financing State activities, especially in efforts to ensure that all citizens will have access to their legally guaranteed rights and, thus, can live in a dignified and fair way. Taxes are divided into types, with PIS and COFINS being social contributions, the purpose of which is to support social security. The general objective of this study is to: understand non-cumulative status and verify the right to PIS and COFINS credit levied on inputs. This study is justified by the need to conceptualize inputs according to their application in Brazilian legislation and courts, so that the right to credit and in which situations it is established is information that needs to be properly established in Tax Law. A substantial portion of these taxes goes to support programs that benefit citizens, such as public schools, roads, health care, public housing, police, military and more. In this sense, PIS and COFINS are taxes that are directly intended to provide the State with financial support and this must be used to guarantee social security. Despite the relevance of these taxes and their long-standing presence in Brazilian society, the reality is that there are still important doubts not only about the way in which these taxes are collected, on which goods they are applied or how credit can occur. of values relating to them, even more basic issues, such as terms involved in their construction, still continue to arouse doubts and contradictions. In view of this reality, the STJ, when judging REsp n. 1.221.170/PR, did not give specific focus to the possible crediting of PIS and COFINS on inputs in relation to commercial activity, it stuck to the concept of input in a very clear and targeted way. It has been established that inputs are goods or services without which the taxpayer's economic activity cannot continue, in other words, they are essential and broadly relevant for the continuity of its operations. It is understood, therefore, that there is no list of goods or services defined as inputs, since those that are essential for a certain economic activity may not be necessary for another. In this area, the definition of a list defining what inputs are would be harmful to various fields of activity, not only in the commercial sphere, but in all areas of the country's economic market