Análise do direito à apropriação de crédito de PIS e COFINS sobre despesas incorridas no desembaraço aduaneiro de mercadorias importadas

Abstract

This dissertation aims to analyze the right of the importing company, which is subjected to the non-cumulatively system, to appropriate credits of PIS/COFINS based on costs incurred during the customs clearance of goods, which are then resold in national territory. Two main fronts of study will be used in such analysis. The first part will start with a brief historical background of PIS/COFINS, especially regarding the non-cumulatively system, and then ascertain the right of credit appropriation, based on article 3, item I, of Law 10.637/02 and Law 10.833/03. Simultaneously, the obtained conclusions will be confronted with the current understanding of the Brazilian Federal Revenue (“RFB”) and the Administrative Council of Tax Appeals (“CARF”) on the subject. The second front of study will seek to verify if the inhibition of PIS/COFINS credit appropriation sets the imported goods in disadvantage in face of the national similar, which would constitute affront to the National Treatment principle, expressly provided and consecrated in GATT and properly introduced into the Brazilian law