A CONTROVÉRSIA SOBRE A EXCLUSÃO DO ICMS DA BASE DE CÁLCULO DAS CONTRIBUIÇÕES AO PIS E À COFINS

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.