OS ASPECTO HISTÓRICO DO ICMS

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AGRADECIMENTOS[pic 11]

Primeiramente a Deus por ser a razão da minha vida, meu porto seguro, por me permitir cumprir mais esta pequena jornada. O que seria de mim Senhor sem a tua misericórdia e bondade infinita.

Ao meu esposo Gracindo Júnior que me apoiou nesse projeto nos momentos em que mais precisei, foi meu braço forte, meu ombro amigo, meu parceiro, tenha certeza que isso foi muito importante para a realização de um sonho, que hoje é concretizado, amo muito você, obrigada. Também as minhas filhas, Jannyne e Jullya pela compreensão foi por vocês, para poder lhes proporcionar o melhor dessa vida. Aos meus pais, a minha irmã, a certeza de poder dizer que sem vocês não seria possível a chegada deste momento, foi vocês que sempre me ensinaram que a zona de conforto não é o melhor lugar para se estar.

A todos os meus amigos que fizeram parte dessa trajetória e me acompanharam, me apoiaram, aos professores pela dedicação em cada aula ministrada, obrigada.

Porque assim diz o Senhor:

Eu bem sei os vossos pensamentos que são pensamentos de paz e não de mal, para vós dar o fim que esperais.

                                                   Jeremias 29;11

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ALVES, Charlene Guedes.  the exclusion of the ICMS in the calculation basis of PIS and COFINS. 2018. 60pages. Work conclusion course (Law Graduation). CESMAC Faculdade do Agreste, Arapiraca, 2017.

ABSTRACT

This monograph aims to analyze the STF decision on the unconstitutionality of the inclusion of ICMS in the basis of calculation of the social contributions PIS / PASEP and COFINS, as will the taxpayers who did not appeal to the judiciary for several costly reasons for the companies. The National Treasury, in order to postpone compliance with the RE574706 / PR agreement, filed Decree-Laws so that the ministers modulate the effects of the decision of unconstitutionality of the inclusion of ICMS in the PIS and COFINS calculation basis, the strategy of Fazenda Nacional so that the modulation of the effects of the decision of the STF only occurs after the final decision, that is, benefiting only those companies that have filed a request for restitution of ICMS amounts unduly included in the calculation basis of PIS and COFINS. On October 08, 2014. The STF in RE 240.785 / MG decided that it was unconstitutional to include the ICMS on the basis of PIS and COFINS, although it has generally influenced the judgment was restricted to the parties involved. The main theses of the STF regarding "revenue and billing" will be demonstrated in this paper. The Public Treasury to avoid the loss of billions in collection remained inert to the interest of excluding from the basis of calculation the ICMS of these taxes. The economy of micro and small enterprises in relation to this type of double taxation is very damaging to the company's cash, thus, it makes it impossible to capitalize new resources for the sustainable development of commerce, a foreclosure effect hindering the permanence of certain branches to continue their activities and to perform their principal and accessory obligations in a legal manner, the National Treasury seeks through the Embargoes to make it impossible to refund the tax credits prior to the modulation date. The RE 574706 published on October 2, 2017 of the rapporteur of the Minister Carmem Lúcia, who established the thesis that ICMS, since it does not compose company revenues, should be excluded from the PIS and COFINS calculation basis. This paper intends to show the taxpayers' victory the benefits of this decision and failures of the arguments of the Public Treasury. (FAZENDA NACIONAL) cannot prevail against taxpayers who did not enter the courts of the judiciary to claim restitution of the claim, if this thesis prevails, it will generate legal uncertainty, affront the Federal Constitution of 1988

Keywords: ICMS; PIS / PASEP; COFINS; Calculation basis; Revenues; Recipe; Federal Supreme Court of Federal Revenue of Brazil.

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SUMÁRIO

INTRODUÇÃO ...................................................................................................................9

1 ASPECTO HISTÓRICO DO ICMS   .............................................................................11

1.1 Conceito de Tributo .........................................................................................................11

1.2 Espécies de Tributo ..........................................................................................................12

1.3 Base histórica do ICMS................................................................................................

1.4 Base legal e Competência Territorial .................................................................

2 DO PIS E DA COFINS .......................................................................

2.1 PIS/PASEP .........................................................................

2.2 COFINS ................................................................................

2.3 Fato gerador ............................................................................

2.4 Contribuintes ...........................................................................

2.5 Base de Cálculo do PIS e da COFINS ....................................

3 CONCEITO DE FATURAMENTO E RECEITA...............................

3.1 A inconstitucionalidade do art.3º da lei nº9.718/98...............................

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