PIS/COFINS – Não- cumulatividade – Questões Atuais
20 de março de 2019
Local: São Paulo e Belo Horizonte
Organizador: Ayres Ribeiro Advogados
The team of the Ayres Ribeiro Advogados office will hold a debate on 21 and 28 March in São Paulo and Belo Horizonte, respectively, on: The technique used by the legislator to establish the non-cumulative system of PIS and COFINS did not contribute to the understanding because the expression ‘used as an input in the rendering of services and in the production or manufacture of goods’ used to qualify the purchases of goods and services liable to generate credit is not precise and has left to jurisprudence the construction of the breadth of the right contributions.
Over the years, judicial and administrative understandings have corroborated that the scope of non-cumulativeness is linked to the taxable event, the generation of revenue, so that the breadth of the right to credit proportionally accompanies the breadth of the hypothesis of incidence of tribute.
It is not for less that the First Section of the Superior Court of Justice (STJ) defined that, for the purposes of utilizing PIS and COFINS credits, taxpayers should consider as input all expenditures necessary and essential for the “statutory exercise of the activity economic development “(REsp 1,221,170),
leading to the Federal Revenue of Brazil (RFB) to define new criteria for the registration of PIS and COFINS tax credits in relation to the main categories of items classified as inputs by taxpayers (COSIT Normative Opinion No. 5 of 2018).
However, these new concepts and definitions, in addition to not providing a solution to all the issues, give rise to cumulativeness, which necessitates a review of the operations and their fiscal attributes, with the objective of maximizing fiscal efficiency and reducing possible contingencies .
The purpose of the meeting is to discuss the main aspects related to non-cumulative PIS and COFINS, through a joint examination of legislation, the positioning of public administration and the understanding of administrative and judicial courts.
