The judgment is from January of this year, which became final in just now. It is the first consolidated precedent for retail companies.
10/28/2020 Lojas Insinuante, currently Ricardo Eletro, obtained a final decision at the Administrative Council for Tax Appeals (Carf) to have rights to PIS and Cofins credits on advertising. The judgment is in January this year, but the decision became final this month of October. This is the first consolidated precedent for retail companies.
In January, most of the members of the 2nd Panel of the 3rd Chamber of the 3rd Section of Carf decided to maintain taxation on revenue, but granted the right to credits from contributions, as they are considered essential to the activity provision of services (process No. 10540. 721182 / 2016-78). Carf maintained a previous decision by the 1st Panel of the Federal Revenue Service of Brazil (DRJ) of Juiz de Fora (MG). The Attorney General's Office of the National Treasury (PGFN) did not appeal to the Board's Superior Chamber.
“The decision is extremely important, as it leaves room for an adequate interpretation for non-industrial activities where inputs are more easily verifiable in relation to the activities carried out. It is taken into account in the present case the essentiality and relevance of the expense for the development of the activity of a non-industrial company, which is very important in light of the recent decision of the Superior Court of Justice, ”explains Álvaro Daira, a lawyer at Gegers Advogados.
The Federal Revenue, however, normally considers that only industries and service providers are entitled to credits of social contributions on inputs used in production.
