TY - JOUR
T1 - Conceito de insumo para fins de crédito de PIS/Cofins: parâmetros para aplicação do precedente do STJ
AU - Ferreira Liotti, Belisa
AU - de Mattos Marques, Thiago
PY - 2019
Y1 - 2019
N2 - 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.
AB - 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.
M3 - Journal article
VL - 43
JO - Revista de Direito Tributario Atual
JF - Revista de Direito Tributario Atual
ER -