Inconstitucionalidade da inclusão do ICMS na base de cálculo do PIS e da COFINS

Abstract

This dissertation aims to examine the constitutionality of including the Tax on Circulation of Goods and Services (ICMS) on the basis of calculation of the Social Contribution for Social Security Financing –(COFINS) and the Social Integration Program (PIS),founded in the incidence of those on revenue or billing of the taxpayer, as stipulated by art. 195, I, "b" of the Federal Constitution. To do so we will identify and analyze the core of the legal norms of the PIS and COFINS, with emphasis on the analysis of the calculation basis of these and the concept of revenue, to determine whether there is constitutionality in the inclusion of the ICMS. Finally it will also be analyzed the inequity and affront to the equality that arises from the inclusion of ICMS on the basis of the PIS and COFINS