Exclusão do ICMS da base de cálculo do PIS e da COFINS
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TCC
Date
2023-06
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Authors
Cancelieri, Luiz Henrique
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Capano, Evandro Fabiani
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Abstract
O trabalho apresentado foi desenvolvido na intenção de aprofundar o tema da exclusão do ICMS da base de cálculo do PIS e da COFINS. Esta tese foi tratada como a tese do século e despertou grande interesse judicial e empresarial acerca do assunto, sendo assim torna-se importante ressaltar o assunto de forma a conceituá-lo de forma técnica.
The presented work was developed with the intention of deepening the topic of excluding ICMS from the calculation base of PIS and COFINS. This thesis was treated as the thesis of the century and aroused great judicial and business interest in the subject, thus it becomes important to emphasize the topic in a technical way in order to conceptualize it.
The presented work was developed with the intention of deepening the topic of excluding ICMS from the calculation base of PIS and COFINS. This thesis was treated as the thesis of the century and aroused great judicial and business interest in the subject, thus it becomes important to emphasize the topic in a technical way in order to conceptualize it.
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Keywords
ICMS , PIS , COFINS