Operacionalização da exclusão do ICMS na base de cálculo do PIS e COFINS: destacado x pago
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Tipo
TCC
Data de publicação
2019-11
Periódico
Citações (Scopus)
Autores
Silva, Giulia Araujo
Orientador
Medeiros, Edmundo Emerson de
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente trabalho tem por objetivo apresentar a parcela do Imposto sobre a Circulação de
Mercadorias e Serviços de Transporte Interestadual e Intermunicipal e de Comunicação
(“ICMS”) que será excluído da base de cálculo da Contribuição ao Programa de Integração
Social (“PIS”) e da Contribuição para o Financiamento da Seguridade Social (“COFINS”),
por meio do estudo aprofundado do voto proferido pela Ministra Carmem Lúcia, Relatora do
Recurso Extraordinário nº 574.706/PR, julgado em sede de repercussão geral que geral o
Tema 69 que pacificou o entendimento de que o ICMS não compõe a base de cálculo para a
incidência do PIS e da COFINS, restando ainda em discussão nos Embargos de Declaração da
Fazenda Nacional a modulação de efeitos desse Tema 69, bem como a omissão quanto a qual
parcela do ICMS deverá ser efetivamente excluída da base de cálculo, se a parcela destacada
na Nota Fiscal ou então a efetivamente paga durante as etapas da operação mercantil do
ICMS. Com base nas jurisprudenciais e entendimentos firmados desde o julgamento até o
presente trabalho, procura-se traçar as diretrizes para embasar melhor o entendimento da
matéria e conseguir chegar a conclusão de que o ICMS a excluir da base de cálculo das
contribuições é aquele destacado na nota fiscal.
This paper aims to present the portion of the Tax on the Circulation of Goods and Interstate and inter districts Transport and Communication Services (“ICMS”) which will be excluded from the calculation basis of the Social Integration Program Contribution (“PIS”) and Contribution to Social Security Financing (“COFINS”) through the in-depth study of the vote by Minister Carmen Lucia, reporters of the Extraordinary Appeal nº 574.706/PR, judged in the general repercussion that general Theme 69 which pacified the understanding that the ICMS does not compose the calculation basis for the incidence of PIS and COFINS It is still under discussion in the National Treasury Declaration Embargoes the modulation of the effects of this Theme 69, as well as the omission as to which portion of the ICMS should be effectively excluded from the calculation basis, if the portion highlighted in the Invoice or the one actually paid during the steps of the ICMS mercantile operation. Based on the jurisprudence and understandings signed from the judgment to the present work, we seek to outline the guidelines to better support the understanding of the matter and to reach the conclusion that the ICMS to be excluded from the contribution calculation basis is that highlighted in the tax note.
This paper aims to present the portion of the Tax on the Circulation of Goods and Interstate and inter districts Transport and Communication Services (“ICMS”) which will be excluded from the calculation basis of the Social Integration Program Contribution (“PIS”) and Contribution to Social Security Financing (“COFINS”) through the in-depth study of the vote by Minister Carmen Lucia, reporters of the Extraordinary Appeal nº 574.706/PR, judged in the general repercussion that general Theme 69 which pacified the understanding that the ICMS does not compose the calculation basis for the incidence of PIS and COFINS It is still under discussion in the National Treasury Declaration Embargoes the modulation of the effects of this Theme 69, as well as the omission as to which portion of the ICMS should be effectively excluded from the calculation basis, if the portion highlighted in the Invoice or the one actually paid during the steps of the ICMS mercantile operation. Based on the jurisprudence and understandings signed from the judgment to the present work, we seek to outline the guidelines to better support the understanding of the matter and to reach the conclusion that the ICMS to be excluded from the contribution calculation basis is that highlighted in the tax note.
Descrição
Palavras-chave
exclusão do ICMS. RE 574.706/PR , tema 69/STF , modulação de efeitos , ICMS destacado , ICMS exclusion , theme 69/STF , effects modulation , highlighted ICMS on invoice , RE 574.706/PR