Exclusion of tax on goods-ICM circulation operations of the contribution calculation basis for social-COFINS financing

Abstract

This article aims to examine the issue of inclusion of ICM in the COFINS tax base, a very important theme in the current legal scenario, before the trial in the Supreme of Extraordinary Appeal Court No. 240785-MG and Direct Action of Constitutionality . No. 18, the initiative of the Presidency, through the Attorney General's Office from the above we can reach results: a) it was noted that the tax on movement of goods does not fall within the terms "revenue" and "income" both contribution calculation base for financing the social security COFINS; b) the inclusion of ICM in the COFINS tax base does not respect the constitutional rule-matrix COFINS. It concludes that the inclusion of tax on goods-ICM circulation in the contribution calculation base for financing the social-COFINS security is in direct conflict with the constitution, with the Supreme Court to review the constitutionality of such inclusion, consider legal aspects and judging by the unconstitutionality of such a procedure and not to get carried away by political and economic concept and put in "check" the constitutional supremacy.