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CONTRIBUIÇÕES ESPECIAIS E BASE DE CÁLCULO: A EMENDA CONSTITUCIONAL N.º 33/2001 E AS BASES DE CÁLCULO PASSÍVEIS DE TRIBUTAÇÃO POR MEIO DE CONTRIBUIÇÕES SOCIAIS E DE INTERVENÇÃO NO DOMÍNIO ECONÔMICO / SPECIAL CONTRIBUTIONS AND TAX BASE: THE CONSTITUTIONAL AMENDMENT Nº 33/2001 AND THE TAXABLE BASES FOR SOCIAL CONTRIBUTIONS AND CONTRIBUTIONS FOR INTERVENTION ON ECONOMIC DOMAIN

Érico Teixeira Vinhosa Pinto    

Resumen

Este artigo analisa as premissas adotadas pelo Supremo Tribunal Federal (STF), quando do julgamento Recurso Extraordinário n.º 559.937/RS, no que diz respeito às bases de cálculo passíveis de tributação na contribuição ao PIS/PASEP-Importação e na COFINS-Importação, que transcendem os limites do caso concreto e representam importante parâmetro para a própria delimitação da competência tributária da União

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