A inconstitucionalidade da inclusão do ICMS na base de cálculo do PIS e da COFINS

Abstract

The present work was dedicated to analyzing a topic widely discussed in the scope of tax law in recent years, namely, the declaration of unconstitutionality of the inclusion of ICMS in the calculation base of contributions to PIS and COFINS. With the judgment of the Extraordinary Appeal 574,706 in 2017, this issue remained pacified, however the Treasury, in order to avoid the loss of billions of reais in collection, presented Declaration Embargoes that had been ruled for December 2019 but, due to the Pandemic of COVID-19, until the time of writing this work without a trial date. This monograph was executed through bibliographic research and jurisprudence around the essential tax concepts to the theme, among them: the concept of tax and its species, in particular the Pis, Cofins and ICMS. The tax principles had been analyzed and discussed about what is considered revenue and billing by the prevailing doctrine, all with the aim of demonstrating the importance of this judgment to taxpayers and, as the Appeal, endowed with general repercussion, affected companies and the union.