Quotation Ferreira Liotti, Belisa, de Mattos Marques, Thiago. 2019. Conceito de insumo para fins de crédito de PIS/Cofins: parâmetros para aplicação do precedente do STJ. Revista de Direito Tributario Atual. 43


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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.

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Publication's profile

Status of publication Published
Affiliation External
Type of publication Journal article
Journal Revista de Direito Tributario Atual
Language Portoguese
Title Conceito de insumo para fins de crédito de PIS/Cofins: parâmetros para aplicação do precedente do STJ
Volume 43
Year 2019
URL https://ibdt.org.br/RDTA/conceito-de-insumo-para-fins-de-credito-de-pis-cofins-parametros-para-aplicacao-do-precedente-do-stj/
DOI n.a.
Open Access Y
Open Access Link https://ibdt.org.br/RDTA/conceito-de-insumo-para-fins-de-credito-de-pis-cofins-parametros-para-aplicacao-do-precedente-do-stj/

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Ferreira Liotti, Belisa (Details)
External
de Mattos Marques, Thiago (UFRJ, Brazil)
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