Concept of Input for PIS/COFINS Crediting Purposes

Guidelines for Application of the STJ Precedent

Authors

  • Belisa Ferreira Liotti
  • Thiago de Mattos Marques Universidade de Coimbra

DOI:

https://doi.org/10.46801/2595-6280-rdta-43-4

Keywords:

PIS/COFINS credits, concept of input, repeated appeals, biding precedent, STJ role

Abstract

The present study aims, initially, to delimit the binding content of the decision rendered in the judgment by Brazilian Superior Court of Justice (STJ), as a repetitive appeal, of REsp n. 1.221.170/PR, distinguishing the binding part of the decision from the part that constitutes a simply analysis of the specific case. Subsequently, the study shows that inappropriate decisions to the precedent have already been rendered by STJ Justices. Finally, considerations on the role of the STJ in the ongoing disputes on the subject are presented.

Downloads

Published

2019-12-01

How to Cite

Liotti, B. F., & Marques, T. de M. (2019). Concept of Input for PIS/COFINS Crediting Purposes: Guidelines for Application of the STJ Precedent. Revista Direito Tributário Atual, (43), 98–122. https://doi.org/10.46801/2595-6280-rdta-43-4

Issue

No. 43 (2019)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2021 Belisa Ferreira Liotti, Thiago de Mattos Marques

Creative Commons License

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

O autor (ou coautor) declara que o artigo submetido à avaliação, que segue em anexo, é de sua autoria, e inédito, comprometendo-se a não publicar este artigo em qualquer outro meio, impresso ou digital, mantendo a exclusividade para a Revista Direito Tributário Internacional Atual, cedendo, em caso de aprovação do trabalho, os direitos autorais à Revista para fins de publicação do trabalho nesta edição.