Análise da (im)possibilidade de creditamento de PIS e CONFINS referente a valores pagos a título de IPVA e taxa de licenciamento para empresas de transporte
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Tipo
TCC
Data de publicação
2023-12
Periódico
Citações (Scopus)
Autores
Silva , Vinícius Viana
Orientador
Porfirio Junior, Nelson de Freitas
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ISSN da Revista
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Resumo
A presente monografia aborda a temática do estudo da não-cumulatividade do
PIS e da COFINS a partir do conceito de insumos pacificado pelo entendimento do
Superior Tribunal de Justiça (Temas nºs 779 e 780) envolvendo os valores pagos à
título de IPVA e Taxa de Licenciamento para Empresas do ramo de transportes.
Neste sentido, será abordada (i) a origem histórica da não-cumulatividade; (ii) a
origem nacional, bem como constitucional da não-cumulatividade no Brasil; (iii) a
não-cumulatividade do PIS e da COFINS na Constituição Federal e nas legislações
infraconstitucionais; e, por fim, (iv) a definição do conceito de insumos pela doutrina
e jurisprudência nacional. A partir do estudo de doutrinas acerca do tema, das
legislações em vigor, bem como do entendimento da jurisprudência dos Tribunais,
será analisada a (im)possibilidade de creditamento dos valores pagos à título de
IPVA e taxa de licenciamento para empresas do ramo de transportes.
This monograph addresses the theme of studying the non-cumulativity of PIS (Social Integration Program) and COFINS (Contribution for Social Security Financing) based on the concept of inputs as settled by the understanding of the Superior Court of Justice (Themes No. 779 and 780), involving the amounts paid as Motor Vehicle Property Tax (IPVA) and Licensing Fee for companies in the transportation sector. In this context, it will cover (i) the historical origin of non-cumulativity; (ii) the national and constitutional origin of non-cumulativity in Brazil; (iii) the non-cumulativity of PIS and COFINS in the Federal Constitution and in infraconstitutional legislation; and, finally, (iv) the definition of the concept of “insumos” (necessary expenses) by national doctrine and jurisprudence. Through the study of doctrines on the subject, current legislation, and the understanding of jurisprudence from the Courts, the (im)possibility of crediting the amounts paid as IPVA and licensing fee for companies in the transportation sector will be analyzed.
This monograph addresses the theme of studying the non-cumulativity of PIS (Social Integration Program) and COFINS (Contribution for Social Security Financing) based on the concept of inputs as settled by the understanding of the Superior Court of Justice (Themes No. 779 and 780), involving the amounts paid as Motor Vehicle Property Tax (IPVA) and Licensing Fee for companies in the transportation sector. In this context, it will cover (i) the historical origin of non-cumulativity; (ii) the national and constitutional origin of non-cumulativity in Brazil; (iii) the non-cumulativity of PIS and COFINS in the Federal Constitution and in infraconstitutional legislation; and, finally, (iv) the definition of the concept of “insumos” (necessary expenses) by national doctrine and jurisprudence. Through the study of doctrines on the subject, current legislation, and the understanding of jurisprudence from the Courts, the (im)possibility of crediting the amounts paid as IPVA and licensing fee for companies in the transportation sector will be analyzed.
Descrição
Palavras-chave
não cumulatividade , PIS , COFINS , créditos , non cumulativity , credits , inputs , licensing fee