A exclusão do ICMS destacado da base de cálculo do PIS/COFINS sob o prisma do RE 574.706/PR

Abstract

The present course conclusion paper aims to analyze the main points raised during the judgment of Extraordinary Appeal 574,706, which established the thesis of exclusion of ICMS from the pis and cofins calculation base. Initially, the forms of state collection as well as the concept of taxation are presented. Thus, it brings the historical panorama of the discussion within the courts, passing through judgments that sometimes drove away sometimes allowed the inclusion of the tribute. In addition, it seeks to explain the characteristics of ICMS and PIS and COFINS contributions. Next, an analysis of the main questions raised in the trial is made, highlighting the arguments that are contrary and favorable to the thesis. Therefore, the response given to the taxpayer and the taxpayer when they lost the dispute in the Supreme Court is analyzed, making a comparison with other decisions on similar issues. In this sense, the concepts of ICMS paid and highlighted in an invoice are presented, aiming at the importance of the distinction between the two.