Zona Franca de Manaus (ZFM): a incidência ou não das contribuições ao PIS e à COFINS nas vendas internas

Abstract

The relationship between the tax authorities and the taxpayer was almost always marked by intense dispute, especially in a scenario aggravated by the pandemic. The high Brazilian tax burden and the growing need to finance public spending are situations that further aggravate this dispute. In this context, the collection of contributions to PIS and COFINS within the ZFM, an area with special incentives that was “constituted by art.40 of the ADCT of the CRFB of 1988, has been questioned in court.This research proposes to solve the following problem: How to reconcile the collection for PIS and COFINS within a special area, which has constitutional safeguard (ZFM), which is located in one of the most important regions of the country. We intend to answer the following question: whether companies headquartered in the Manaus Free Trade Zone (ZFM) should or should not collect contributions to PIS and Cofins on revenues from sales to other companies or individuals installed in the same location? To do so, we analyzed three judgments: RE No. 592891, RE No. 596614 and Resp No. 1,276.5640 that served as a parameter. In addition, we did extensive research bibliographic. During the research we identified that there was a clash of constitutional principles that were solved by the balancing technique. From these studies we can conclude that the principle of Federalism prevailed, of the reduction of regional inequalities, of sustainable development, of the right to development. Therefore, the winning thesis was the one defended by the contributors.