THE CONTRIBUTIONS TO SEBRAE, APEX AND ABDI ARE DUE AFTER EC 33/2001
The STF decided for the constitutionality of the collection of contributions due to Third Parties (SEBRAE, APEX and ABDI) after the enactment of Constitutional Amendment nº 33/2001, with which they were arguably incompatible. In such an opportunity the STF established the following thesis (theme 325 – binding decision): “The contributions due to SEBRAE, APEX and ABDI based on Law 8.029 / 1990 are compatible with EC 33/2001”.
COMMISSION PAID TO THE CREDIT CARD COMPANY AS A COMMISSION SHOULD BE INCLUDED IN THE CALCULATION BASIS OF SOCIAL CONTRIBUTIONS (PIS ANS COFINS)
When analyzing RE 1,049,811, the STF decided for the constitutionality of including the amounts charged by card administrators in the calculation base of PIS and COFINS, taxes on gross revenues. The STF has not yet established the general repercussion thesis.”
ORDINARY LAW CAN REGULATE THE NON-CUMULATIVE SYSTEM TO COFINS
When analyzing RE nº 570.122, which deals with the constitutionality of Law nº 10.833 / 2003, which instituted the non-cumulative nature of COFINS, STF signed the following general repercussion thesis (theme nº 34 – binding decision): “It is constitutional the provision in ordinary law that introduces the non-cumulative system to COFINS since it observes the principles of legality, equality, global contributory capacity and non-confiscation.”
For further informations, please contact:
Henrique Lopes
Victor Polizelli
Álvaro Lucasechi
José Flávio Pacheco
Juliana Nunes
Luís Flávio Neto
Felipe Omori
