Apuração de constitucionalidade da cobrança das contribuições PIS e COFINS sobre receitas inadimplidas

Abstract

The research aimed to determine the constitutionality of the contributions of PIS (Social Integration Program) and COFINS (Contribution for Social Security) on revenues defaulting. To submit a response in accordance with Brazilian law, it was necessary to research the legislation regarding the contributions from the Federal Constitution of 1988 until the solution tributante Consultation issued by the entity, in this case the Internal Revenue Service of Brazil. It was concluded, based on this legislation that the collection is in accordance with the dictates of Brazilian law. There are also four Special Features issued by the Superior Court of Justice (STJ) on the subject, and this body unanimously dismissed all of these. The plaintiffs claim the company is defaulting that revenue should be excluded from the calculation basis of the two contributions. The Supreme Court (STF), until the present time, has not issued this subjetct. It was also found that the Supreme Court will then judge the matter, given the recognized overall impact of the issue, as has been demonstrated. In conclusion, considering this is matter of great importance for Accounting professionals, especially for those who workin the tax area, further research is necessary to see the decision of the Supreme Court.