O crédito de PIS e COFINS na zona franca de Manaus e sua constitucionalidade
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Tipo
TCC
Data de publicação
2022-06
Periódico
Citações (Scopus)
Autores
Queiroz, Matheus Eduardo de
Orientador
Sabbag, Eduardo de Moraes
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
A Zona Franca de Manaus, instituída pela Lei n° 3.173/57 e regulada pelo Decreto-lei 288/67,
criou diversos benefícios fiscais para os contribuintes, incluindo aqueles relacionados à
contribuição ao PIS/PASEP e ao COFINS. Propõe-se a observar a constitucionalidade do
creditamento de tais contribuições realizadas por contribuintes localizados na Zona Franca de
Manaus, em razão da relevância da Zona Franca para a região norte do Brasil e para o restante
da economia do país. Pretende-se analisar a incidência dos diversos princípios constitucionais
que fundamentam a Zona Franca de Manaus. Pretende-se analisar os diversos aspectos legais e
judiciais da questão, analisando o posicionamento dos tribunais superiores brasileiros e a
legislação que aborda o tema. Observou-se a essencialidade do princípio da não cumulatividade
para o PIS/COFINS como questão central do trabalho. Concluiu-se que a constitucionalidade
do creditamento deve-se averiguar caso a caso, a depender dos sujeitos da obrigação tributária;
se as vendas estão sendo realizadas de pessoas jurídicas sediadas na Zona Franca de Manaus
para pessoas também sediadas na Zona Franca ou não.
The Free Economic Zone of Manaus, established by Law No. 3173/57 and regulated by Decreelaw 288/67, created several tax benefits for taxpayers, including those related to the contribution to PIS/PASEP and COFINS. In this work it is proposed to observe the constitutionality of the crediting of such contributions made by taxpayers located in the Free Economic Zone of Manaus, due to the relevance of the Free Economic Zone for the northern region of Brazil and for the rest of the country's economy. In this work it is intended to analyze the incidence of the various constitutional principles that underlie the Free Economic Zone. It is intended to analyze the various legal and judicial aspects of the issue, analyzing the position of the Brazilian higher courts and the legislation that addresses the subject. It was observed that the essentiality of the principle of non-cumulativeness for PIS/COFINS, as a central issue of the work. It was concluded that the constitutionality of crediting must be investigated on a case-by-case basis, depending on the subjects of the tax obligation; whether sales are being made by legal entities based in the Manaus Free Trade Zone to legal entities also based in the Free Trade Zone or not.
The Free Economic Zone of Manaus, established by Law No. 3173/57 and regulated by Decreelaw 288/67, created several tax benefits for taxpayers, including those related to the contribution to PIS/PASEP and COFINS. In this work it is proposed to observe the constitutionality of the crediting of such contributions made by taxpayers located in the Free Economic Zone of Manaus, due to the relevance of the Free Economic Zone for the northern region of Brazil and for the rest of the country's economy. In this work it is intended to analyze the incidence of the various constitutional principles that underlie the Free Economic Zone. It is intended to analyze the various legal and judicial aspects of the issue, analyzing the position of the Brazilian higher courts and the legislation that addresses the subject. It was observed that the essentiality of the principle of non-cumulativeness for PIS/COFINS, as a central issue of the work. It was concluded that the constitutionality of crediting must be investigated on a case-by-case basis, depending on the subjects of the tax obligation; whether sales are being made by legal entities based in the Manaus Free Trade Zone to legal entities also based in the Free Trade Zone or not.
Descrição
Palavras-chave
contribuições sociais , constitucionalidade , zona franca de Manaus , social contributions , constitutionality , free economic zone of Manaus