Dispêndios com propaganda e marketing: o conceito de insumo para aproveitamento de créditos de PIS/COFINS sob o regime não-cumulativo
Tipo
TCC
Data de publicação
2022-12
Periódico
Citações (Scopus)
Autores
Zanetti, Karol Borroti
Orientador
Sabbag, Eduardo De Moraes
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
A crescente competitividade do mercado tem influenciado as empresas a investir cada vez mais na contratação e na execução de serviços ligados a marketing e a propaganda. Tendo isso em vista, partindo da controvérsia existente em torno da definição do conceito jurídico de “insumos” para fins de aproveitamento de créditos de PIS e COFINS, o presente estudo abordará as regras aplicáveis à sistemática do regime não-cumulativo de apuração do PIS e da COFINS e o desenvolvimento histórico normativo dessa discussão, da origem até o julgamento do Recurso Especial 1.221.170/PR pelo Supremo Tribunal de Justiça (STJ). O objetivo deste trabalho é analisar, de maneira casuística, o entendimento dos tribunais federais administrativos e judiciais acerca da possibilidade de enquadrar os dispêndios com marketing e propaganda no conceito de insumos.
The growing competitiveness of the market has influenced companies to invest more and more in the hiring and execution of services related to marketing and advertising. In view of this and starting from the controversy existing around the definition of the legal concept of "inputs" for purposes of using PIS and COFINS credits, this study will address the rules applicable to the system of the non-cumulative system for verification of PIS and COFINS and the historical normative development of this discussion, from its origin to the judgment of Special Appeal 1.221.170/PR by the Supreme Court of Justice (STJ). The purpose of this study is to analyze, on a case-by-case basis, the understanding of the federal administrative and judicial courts on the possibility of classifying marketing and advertising expenditures in the concept of inputs.
The growing competitiveness of the market has influenced companies to invest more and more in the hiring and execution of services related to marketing and advertising. In view of this and starting from the controversy existing around the definition of the legal concept of "inputs" for purposes of using PIS and COFINS credits, this study will address the rules applicable to the system of the non-cumulative system for verification of PIS and COFINS and the historical normative development of this discussion, from its origin to the judgment of Special Appeal 1.221.170/PR by the Supreme Court of Justice (STJ). The purpose of this study is to analyze, on a case-by-case basis, the understanding of the federal administrative and judicial courts on the possibility of classifying marketing and advertising expenditures in the concept of inputs.
Descrição
Palavras-chave
não cumulatividade , insumo , contribuição , non-cumulative , input , contribution