As consequências jurídicas do RE 574706 sobre uma menor ou maior tributação a título de PIS/COFINS

Abstract

The present monographic end-of-course will analyze the legal consequences of the judgment of RE 574706/PR held by the STF Full Court, which established the thesis of general repercussion that excluded the ICMS from the PIS and COFINS tax base. Through this analysis, it is possible to conclude between a higher or lower taxation of PIS and COFINS according to the exclusion made, whether made through the value actually paid for the tax or that highlighted on the invoice. To this end, a brief summary of the basic tax notions pertinent to the study will be made, focusing on the ICMS, PIS and COFINS taxes. Furthermore, the legal basis of the votes cast by the Justices in RE 574706 will be analyzed in comparison with the position of the Attorney General of the National Treasury and the position of the Brazilian IRS on the matter.