O conceito de insumo na contribuição ao PIS e na COFINS

Abstract

The Federal Constitution did not establish the profile of the non cummulativity principle of the Contributions for the Social Integration Programs (PIS), for the Formation of the Public Servant Patrimony (Pasep) and for the Financing of Social Security - COFINS ( PIS/COFINS ) disposed in it, but the ordinary legislator shall base on three parameters when establishing its systematic: (i) obey the constitutional principles in general, (ii) observe the materiality constitutional core of the PIS/COFINS; and (iii) respect the purpose that justified the creation of this systematic. The input is a undetermined legal concept and has areas of positive certainty (core), of uncertainty (halo) and of negative certainty, having each of them parameters for its respective definitions. Therefore, the concept of input at PIS/COFINS shall not be treated as the input at industrialized products tax (IPI), neither as the costs and necessary expenses at the corporate income tax (IRPJ), having thus its own concept. It was also verified the understanding adopted at the administrative and judicial precedents about the concept of input at PIS/COFINS that have already reached our courts.