REsp 1833983 - ACORDAO
- Parties
- Recorrente: BEACH PARK HOTEIS E TURISMO S/A; Recorrente: FAZENDA NACIONAL
- Court
- Superior Tribunal de Justiça
- Jurisdiction
- Brazil
- Judgment Date
- 09 August 2024
- Procedural Posture
- Recurso Especial / Acórdão
- Legal Topics
- Pis/pasep, COFINS, Regime Cumulativo, Portaria Interministerial Mf/mtur 33/2005, Lei 10.833/2003
Case Brief
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Parties
BEACH PARK HOTEIS E TURISMO S/A
Recorrente
FAZENDA NACIONAL
Recorrente
Procedural Posture
Recurso Especial / Acórdão
Legal Issues
- 1 Incidência do regime cumulativo de PIS/PASEP e COFINS sobre todas as receitas auferidas por parques temáticos
- 2 Ilegalidade da Portaria Interministerial MF/MTUR 33/2005 por restringir alcance do art. 10, XXI, da Lei 10.833/2003
- 3 Se o Tribunal de origem poderia limitar a aplicação do regime cumulativo apenas às receitas auferidas após as catracas de acesso
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