A possibilidade do enquadramento como insumo dos gastos relativos ao impositivo atendimento à Lei Geral de Proteção de Dados, para fins de aquisição de créditos tributários oriundos do PIS e COFINS não cumulativos

Abstract

The present work uses, as a research method, the bibliographic exploration as well as the analysis of judicial decisions, rendered regarding the matter in question - that is, the possibility of framing the concept of input, for the purpose of taking advantage of credits generated by the PIS /Pasep and COFINS, in the non-cumulative regime, of the expenses borne by legal entities for compliance with the General Data Protection Law. Executed in a monographic way, the problem about the conceptualization of the term "input" is analyzed from the review of positions from the Administrative Council of Tax Appeals, Taxpayers, Federal Revenue of Brazil and Superior Court of Justice. In order to do so, it primarily presents the Brazilian tax legal regime and the presentation of its concepts and the classification of tax species; it is directed to the study of Contributions to the Financing of Social Security, PIS/Pasep and COFINS – and their differences with regard to the different calculation regimes, cumulative and non-cumulative. In this way, it provides an overview of the subject to be dealt with – the conceptualization of the term "input". To this end, a chronological analysis of the positions supported by the Administrative Council of Tax Appeals is made, in its three aspects, as well as the presentation of the majority thesis; we then analyze the judgment of REsp 1.221.170 at the Superior Court of Justice and its reverberations regarding the issuance of regulations and opinions on the definition of input, considering the criteria of essentiality and relevance. Finally, the sentence and judgment handed down on the inclusion of expenses spent by companies to adapt to the General Data Protection law are analyzed, as well as the need for tax planning, by legal entities, for the purpose of constituting an evidentiary framework, capable of supporting the framing of said expenses to the concept of "input" - in order to achieve the use of tax credit generated by PIS/Pasep and COFINS in the non-cumulative regime. [resumo fornecido pelo autor]