O presente artigo examina os efeitos da decisão do Supremo Tribunal Federal no Recurso Extraordinário (RE) 574.706/PR, que declarou inconstitucional a inclusão do ICMS na base de cálculo do PIS/Pasep e da Cofins. O estudo analisa as consequências dessa decisão no creditamento do PIS/Pasep e da Cofins, bem como na repetição do indébito, antes e após a Lei 11.973/20
This article examines the effects of the Federal Supreme Court decision in the Extraordinary Appeal (RE) 574.706/PR, that declared unconstitutional the inclusion of the ICMS (Tax on Sales and Services) in the PIS/Pasep and Cofins’s (Taxes for Social Security Financing) tax basis. The study analyzes the consequences of this decision in the PIS/Pasep and Cofins crediting, as well as in the right of the reimbursement off the amount unduly paid, before and after Law 11,973/2014.
