As regras-matrizes de incidência tributária da Contribuição para o Financiamento da Seguridade Social (COFINS) nos regimes "cumulativo", "não-cumulativo", de "incidência monofásica" e de "substituição tributária", previstos na Lei Complementar n. 70/91 e nas leis n. 9.718/98, n. 10.147/00, n. 10.485/02, n. 10.560/02 e n. 10.833/03

AUTOR(ES)
DATA DE PUBLICAÇÃO

2008

RESUMO

The main objective of this dissertation is to construct the essential rules connected to the levy (regras matrizes de incidência tributária) of the COFINS tax, based on provisions contained under specific laws which govern the four main collection regimes of said contribution: cumulative, noncumulative, single-phase taxation and tax substitution. Based on the provisions of Complementary Law n. 70/91 and of Law n. 9.718/98, we have constructed, besides the generic rule of levy of the COFINS in the cumulative regime, other 6 (six) specific rules, referred to herein as differentiated treatments in the cumulative regime. Essentially, from the provisions under Law n. 10.833/03, besides the generic rule of levy of the COFINS in the non-cumulative regime, we identified 12 (twelve) more specific rules of levy, also referred to as "differentiated treatments in the non-cumulative regime." In turn, with regard to the tax substitution COFINS regime, solely the manufacturers and wholesale sellers of cigarettes remained, according to the provisions under Article 3 of Complementary Law n. 70/91 and Article 29 of Law n. 10.865/04. Finally, based on the provisions of Laws n. 9.718/98 (Articles 4, 5 and 6), n. 10.147/00, n. 10.485/02, n. 10.560/02 and n. 10.833/03 (Article 49), we could identify 12 (twelve) rules of the levy of the COFINS in the so-called single-phase taxation regime. Besides the aforementioned legislation, specific provisions under Provisional Measure n. 2.158-35/01 and Laws n. 10.684/03, n. 10.865/04, n. 10.925/04, n. 11.051/04 and 11.196/05 were also necessary for the analysis and description of the rules of levy of the COFINS which were constructed herein

ASSUNTO(S)

cofins non-cumulative regime tax substitution incidência monofásica incidencia de impostos -- brasil single phase taxation cumulative regime regime cumulativo regime não-cumulativo substituição tributária direito tributario

ACESSO AO ARTIGO

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