ARTICLE
7 September 2016

PIS E COFINS Sobre Receita Financeiras: STF Entende Que A Discussão Não É Constitucional

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Em decisão monocrática publicada dia 23 de agosto de 2016, a Ministra Rosa Weber concluiu não ser competência do STF analisar o restabelecimento da cobrança de PIS e COFINS sobre receitas financeiras, realizado através do Decreto nº 8.426/2015.
Brazil Tax

Em decisão monocrática publicada dia 23 de agosto de 2016, a Ministra Rosa Weber concluiu não ser competência do STF analisar o restabelecimento da cobrança de PIS e COFINS sobre receitas financeiras, realizado através do Decreto nº 8.426/2015.

Ainda que o julgamento não tenha efeito vinculante, o recurso é o primeiro a ser julgado por um instância superior e, consequentemente, poderá nortear as demais decisões acerca do tema.

Paralelamente, neste mesmo dia, o Superior Tribunal de Justiça ("STJ") iniciou o julgamento do recurso especial nº 1.586.950, o qual tem por objeto o questionamento do restabelecimento das alíquotas das contribuições por meio de Decreto.

O julgamento foi interrompido pelo pedido de vista do Ministro Gurgel de Faria.

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This article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.

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