CREDIT PIS / COFINS FUEL, LUBRICANTS AND PARTS USED IN VEHICLES COMPANY'S DECISION STJ END

Legal Alert • 21.09.2015
Edition 3 • Year 2015

Became final (is final) the decision of the Supreme Court (Supreme Court) which guarantees to a company in the food sector the right to credit is PIS and COFINS on fuel purchases, lubricants and vehicle spare parts used in delivery of your goods.

In the process sponsored by Lauffer Advocacy (RESP at 1235979 / RS) the Justices of the Supreme Court understood that such costs are an essential part of the company's activity and therefore should generate the right PIS and COFINS under penalty of violation of the principle the non-cumulative.

The Minister Mauro Campbell Marques based his vote saying "In other words, characterized the provision of transport services, although associated with the sale of their own goods, it shall have the right to crediting the amount paid in the acquisition of parts, fuels and lubricants required for this service, since inputs. "

This Supreme Court decision is very important because this is a unique precedent that clearly indicates the thinking of the Court Ministers on the subject.

Finally, remember that the IRS of Brazil - RFB has different understanding, leaving taxpayers who have not filed an injunction to do so for the purpose of obtaining the same rights and prevent prescription.

 

Colaborou com esta edição Daniel Earl Nelson
Advocacia
daniel@lauffer.com.br
+55(51)3594-2011

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