Exclusão do ICMS da Base de Cálculo do PIS e COFINS

Content Provider	Semantic Scholar
Author	Pacheco, W. E. P.
Copyright Year	2013
Abstract	This article aims to analyze the various jurisprudential and doctrinal trends, through an empirical study of decisions concerning the constitutionality of including the value added tax on goods (ICMS) in sales of business companies taxpayers PIS / PASEP and Contribution to Social Security Financing (COFINS). Arguments relating to each of these opposing understandings, demonstrated how such understandings were appointed are applied in this case by the courts responsible for these judgments, namely, the Federal Regional Court (TRF), the Superior Court of Justice (STJ) and the Supreme Court (STF). It was found that most of the collegiate bodies of the 2nd instance courts understand that the inclusion of the ICMS calculation basis of PIS / COFINS and PASEP is constitutional, with the exception of the Federal Court of the 1st Região.Verificou the absence of dominant position on the subject in the Superior Artigo recebido em: 12/02/2013 Artigo aceito em: 12/05/2013 * Bacharel em Direito, especialista em Planejamento Tributário pela FACE/UnB, consultor em Direito Aplicado à Informática, servidor público federal e coordenador da Ouvidoria do Conselho Nacional do Ministério Público em Brasília (DF). E-mail: wilfredo.enrique@gmail.com
Starting Page	65
Ending Page	86
Page Count	22
File Format	PDF HTM / HTML
DOI	10.18838/2318-8529/rdiet.v8n1p65-86
Volume Number	8
Alternate Webpage(s)	https://bdtd.ucb.br/index.php/RDIET/article/download/4833/3054
Alternate Webpage(s)	https://doi.org/10.18838/2318-8529%2Frdiet.v8n1p65-86
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article