Contribuições ao PIS-Importação e à COFINS-Importação: aspectos constitucionais e legais

Abstract

The purpose of this essay is to study the Social Contribution for the Program of Social Integration-Import (PIS-Importação) and the Social Contribution for the Financing of the Social Security (COFINS-Importação) created by Provisional Measure no. 64/06 (MP 64/04), converted into Law no. 10.865/04. For this purpose we shall analyze the constitutional archetype for the social contributions set forth in articles 149 and 195 of the Federal Constitution, demonstrating their materiality, taxpayers, tax assessable basis and scope, considered as they are, independent types of tax, having as prominent feature the constitutional requirement for a legal provision dealing with the specific use of the proceeds and absence of obligation of a relationship between the materialidade of prior rules and a activities performed by the State related to the taxpayer. We defend the idea that the Federal Constitution brings legal propositions (lato sensu rules), which cannot be altered by any regulation below the Constitution, upon the conformation of the tax matrix-rule on the assessment of the social contributions, as well as that the ordinary law is the valid procedure for the creation, and the supplementary law shall solely elect new sources, provided that it abides by the non cumulatively constitutional tax principle, and to regulate jurisdictional conflicts and constitutional limits to the authority of levying taxes