ZERO ALIQUOTE IN RELATION TO PIS AND COFINS: AN ANALYSIS OF LAWS 9.317 / 96 AND 10.147 / 2000

Authors

  • Giseani Bezerra da Silva UNADES - Universidad Del Sol
  • Francisco Javier Martínez Paiva UNIBE - Universidad Iberoamericana

Abstract

The approach proposed in this study aims to highlight the problem when double taxation occurs in the PIS and COFINS taxes when the taxable person is the microenterprises and small companies that opt ​​for the SIMPLES single collection system. It should be noted that the double tax incidence is vetoed by our legal system, analyzing that the occurrence of this fact must be by the debelado State.

 

Keywords: Zero rate; Tax Incidence; SIMPLE; PIS; COFINS.

Author Biographies

Giseani Bezerra da Silva, UNADES - Universidad Del Sol

Bacharela em Direito pela Universidade Catolica de Pernambuco; Pos graduada em Gestao de Pessoas pela UFPE; Aluna do programa de Mestrado em Ciencias Juridicas da Universidad Del Sol.

Francisco Javier Martínez Paiva, UNIBE - Universidad Iberoamericana

Magister En Derecho Penal, Universidad Técnica y Comercialización y Desarrollo (UTCD); Alumno del Doctorado en Ciencias Jurídicas, Universidad Iberoamericana; Abogado Egresado de la Universidad Nacional de Asunción. Coordinador de la Facultad de Derecho, Filial Ayolas, Universidad Nacional de Pilar.

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Published

2020-12-12

How to Cite

Bezerra da Silva, G., & Martínez Paiva, F. J. (2020). ZERO ALIQUOTE IN RELATION TO PIS AND COFINS: AN ANALYSIS OF LAWS 9.317 / 96 AND 10.147 / 2000. Anais Do Congresso Brasileiro De Processo Coletivo E Cidadania, (8), 1431–1451. Retrieved from https://revistas.unaerp.br/cbpcc/article/view/2116

Issue

No. 8 (2020): VIII CONGRESSO BRASILEIRO DE PROCESSO COLETIVO E CIDADANIA

Section

Acesso à Justiça, Proteção de Direitos e Coletivização das Demandas

License

Copyright (c) 2020 Anais do Congresso Brasileiro de Processo Coletivo e Cidadania

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.