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

RIS

@ARTICLE{Ferreira Liotti2019,
title = {Conceito de insumo para fins de crédito de PIS/Cofins: parâmetros para aplicação do precedente do STJ},
author = {Belisa Ferreira Liotti and Thiago de Mattos Marques},
year = {2019},
doi = {n.a.},
url = {https://ibdt.org.br/RDTA/conceito-de-insumo-para-fins-de-credito-de-pis-cofins-parametros-para-aplicacao-do-precedente-do-stj/},
volume = {43},
language = {PT},
journal = {Revista de Direito Tributario Atual},
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.},
}