ECONOMIC IMPACTS OF THE DECISION: HOW PIS/COFINS IMMUNITY INFLUENCES THE COMPETITIVENESS OS COMPANIES IN THE MANAUS FREE TRADE ZONE

Abstract

This article sought to analyze, in the form of a legal opinion, the practical and legal impacts of the thesis established by the Superior Court of Justice in Topic 1.239, which recognizes the immunity from PIS and COFINS contributions levied on sales and service revenues carried out in the Manaus Free Trade Zone. The study addresses the historical context of the Manaus Free Trade Zone, the legal foundations of the decision, its objective and subjective limits, as well as procedural risks, modulation of effects, and the feasibility of administrative compensation. The work contributes to the debate on the scope of tax immunity in operations within and outside the Manaus Free Trade Zone, highlighting the practical implications for taxpayers under different tax regimes.