Reflections on the Extraordinary Appeal n. 574.706/PR

Abstract

In judging Extraordinary Appeal No. 574.706/PR, the Federal Supreme Court ruled that the Tax on the Circulation of Goods and Services (ICMS) does not compose the calculation basis for Contributions to the Programs of Social Integration and Formation of Public Servants’ Patrimony (PIS/PASEP) and the Contribution for Social Security Financing (COFINS). The present study has as its object the study of the judgment of Extraordinary Appeal No. 574.706/PR by the Federal Supreme Court as Court of Precedents responsible for giving the last word within the Judiciary regarding the interpretation of constitutional norms. After analyzing the precedent, five criticisms to the judgment and five procedural notes were made.