PIS and Cofins – Credits – Advertising, Marketing and Publicity Companies Providing Services Tech Market – Marketplace

Authors

  • Paulo Caliendo
  • Marcelo Magalhães Peixoto

DOI:

https://doi.org/10.46801/2595-6280.53.19.2023.2353

Keywords:

PIS-Cofins, inputs, digital marketing, digital platforms, marketplaces

Abstract

The purpose of this essay is to identify, based on the concept of non-cumulative PIS and Cofins’ credit on business costs as defined by the STJ. This concept was decided in REsp 1.221.170, whether expenses with advertising, publicity, and marketing would be included in the criteria of essentiality or relevance in the provision of services by tech companies that operate marketplaces, with their brand inserted directly into their business model.

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Published

2023-04-26

How to Cite

Caliendo, P., & Peixoto, M. M. (2023). PIS and Cofins – Credits – Advertising, Marketing and Publicity Companies Providing Services Tech Market – Marketplace. Revista Direito Tributário Atual, (53), 470–485. https://doi.org/10.46801/2595-6280.53.19.2023.2353

Issue

No. 53 (2023)

Section

Doutrina Nacional (Not Peer Reviewed)

License

Copyright (c) 2023 Paulo Caliendo, Marcelo Magalhães Peixoto

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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