A não cumulatividade do PIS e da COFINS na solução de consulta Cosit nº 11/2024: a essencialidade e a relevância estabelecidas pelo STJ no recurso especial nº 1.221.170

Abstract

This work aims to analyze the possibility of taking credits in the calculation of the noncumulative regime of social contributions that affect revenue (for PIS/PASEP and COFINS) on recycling expenses as an input; this issue was analyzed by the Federal Revenue of Brazil in Cosit Consultation Solution No. 11/2024. To achieve this end, it contextualizes the history regarding non cumulative activity and the impacts of the cascade effect on taxation, from the birth of the idea to existing models; demonstrates the reason for the non-cumulative modeling applied to the aforementioned taxes; analyzes the paradigmatic decision of the Superior Court of Justice on the subject; compares the understanding of the Federal Revenue in said statement; and reflects on the legal-normative framework to, in the end, conclude that the interpretation established by the Tax Administration is inadequacy. This path is followed by bibliographical and jurisprudential research (both administrative and judicial), in addition to the search for opinions from bodies within the National Treasury structure on the research object.