Reflections on the Extraordinary Appeal n. 574.706/PR

Authors

  • Viviane Lemes da Rosa UFPR

DOI:

https://doi.org/10.46801/2595-6280-rdta-42-20

Keywords:

Federal Supreme Court, Precedent, Extraordinary Appeal no. 574.706/PR, ICMS, PIS/COFINS

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.

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Published

2019-08-01

How to Cite

Lemes da Rosa, V. (2019). Reflections on the Extraordinary Appeal n. 574.706/PR. Revista Direito Tributário Atual, (42), 441–459. https://doi.org/10.46801/2595-6280-rdta-42-20

Issue

No. 42 (2019)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2021 Viviane Lemes da Rosa

Creative Commons License

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

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