O conceito de insumo para fins de creditamento do PIS e da COFINS, sob a ótica do princípio da relevância e da essencialidade
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Tipo
TCC
Data de publicação
2023-06
Periódico
Citações (Scopus)
Autores
Placeres, Carolina Ladislau
Orientador
Medeiros, Edmundo Emerson de
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ISSN da Revista
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Resumo
A presente monografia se dedica ao estudo dos efeitos da não cumulatividade aplicada à
contribuição ao PIS e à COFINS, previstas no artigo 195, § 12º, da Constituição Federal de
1988, especialmente no que se refere ao conceito de insumo para fins de aproveitamento de
créditos. Inicialmente, fora realizado um breve histórico sobre o surgimento das contribuições
no contexto constitucional, sendo analisados aspectos da hipótese de incidência e as discussões
acerca da delimitação das bases de cálculo dos tributos em estudo. Após, foram abordados os
diferentes regimes de apuração do PIS e da COFINS, sendo detalhadamente explorado o regime
não cumulativo, bem como a metodologia de cálculo dos créditos passíveis de creditamento e
a diferença do efeito da não cumulatividade aplicada às contribuições quando comparada ao
ICMS e ao IPI. O enfoque principal se voltou ao conceito de insumo definido pelo STJ no
julgamento do REsp nº 1.221.170-PR, que afastou o entendimento que vinha sendo aplicado
pela Receita Federal do Brasil, através das Instruções Normativas nº 247/2002 e 404/2004. Por
fim, a partir do conceito delimitado pela Corte Superior, foi explorada a aplicação dos critérios
para o conceito de insumos na jurisprudência pátria.
This monograph studies the non-cumulative effects related to PIS and COFINS contribution, provided by on article 195, paragraph 12, of the Constitution of the Federal Republic of Brazil from 1988, specifically in reference to the concept of supplies related to the use of credits. Initially, a brief transcript regarding the appearance of both contributions in the constitutional scenario was made, analyzing aspects of the hypothesis of the incidence and the discussions about the delimitation of the taxes’ calculation basis. Later, the different regimes of verification of PIS and COFINS were approached, with the non-cumulative regime being thoroughly explored, as well as the methodology in the credit’s calculation susceptibility to accreditation and the different effects of non-cumulativeness applied to both contributions when compared to ICMS and IPI. The main focus is on the concept of supply set by the Superior Tribunal of Justice in Brazil on REsp nº 1.221.170-PR trial, which deferred the understanding that has been applied by Brazilian’s Federal Revenue, through 247/2002 and 404/2004 Normative Instructions. Finally, beginning with the concept set forth by the Supreme Court in Brazil, the application criteria for the concept of supplies in homeland jurisdiction was explored.
This monograph studies the non-cumulative effects related to PIS and COFINS contribution, provided by on article 195, paragraph 12, of the Constitution of the Federal Republic of Brazil from 1988, specifically in reference to the concept of supplies related to the use of credits. Initially, a brief transcript regarding the appearance of both contributions in the constitutional scenario was made, analyzing aspects of the hypothesis of the incidence and the discussions about the delimitation of the taxes’ calculation basis. Later, the different regimes of verification of PIS and COFINS were approached, with the non-cumulative regime being thoroughly explored, as well as the methodology in the credit’s calculation susceptibility to accreditation and the different effects of non-cumulativeness applied to both contributions when compared to ICMS and IPI. The main focus is on the concept of supply set by the Superior Tribunal of Justice in Brazil on REsp nº 1.221.170-PR trial, which deferred the understanding that has been applied by Brazilian’s Federal Revenue, through 247/2002 and 404/2004 Normative Instructions. Finally, beginning with the concept set forth by the Supreme Court in Brazil, the application criteria for the concept of supplies in homeland jurisdiction was explored.
Descrição
Palavras-chave
PIS , COFINS , não cumulatividade , insumos , non-cumulative , supplies , credits