Abstract:
The present work will deal with what is being considered the biggest tax controversy
ever judged by our supreme court to date, it is the exclusion of ICMS from the
calculation base of social contributions of PIS and COFINS, subject of Special Appeal
1.144 .4469 / PR, and the judgment of Extraordinary Appeal 574.706 / PR (Theme
69), which were well explored, with great care. The main objective is permeated in
the analysis of points that left room for interpretations, which are extremely relevant,
such as what should be the correct value to be taken into account when excluding the
basis for calculating these two contributions, and from when the effects of this
grandiose decision, must begin to be practiced. In fact, although the thesis of general
repercussion, signed by the STF was objective, the consequences and, mainly, to the
operational conditions, of this victory on the part of the taxpayers, still remains the
subject of conflicts in the legal scope. It is noteworthy that, under this scenario, the
National Treasury filed, in the face of the ruling, Declaration Embargos, and also the
Federal Revenue of Brazil, issued the Internal Consultation Solution No. 13, with the
objective of guidance, under its prism and certain , which we highlight main points,
which contributed to the objective of the work. In the meantime, of a great judgment
that represents a firmament of understanding on tax jurisprudence, we will try to
identify, always with support in the constitutional text, which is the due value of the
ICMS to be excluded in the calculation basis of the two contributions, and even when
effects should start to have their effects.
